http://www.warresisters.org/what_is.htm
that's a pretty good site on it. seems hard for a person who actually has money to do tax resistance because they have so much to lose. as far as i can tell, most people who do tax resistence withold a token amount just ot make a statement, or they don't have that much money to begin with. people who actually have money would probably have their assets taken by the IRS.