There is a group extant that believes they are not subject to the laws of the United States, including tax laws, nor laws of any political subdivision such as state and local laws. This group call themselves Sovereign Citizens. The Sovereign Citizen Movement is the nation's top domestic terror threat according to the FBI.
Adherents to this philosophy believe there are two types of citizens in the United States, natural or common law citizens and 14th Amendment citizens. The former are considered sovereign and not subjected to any laws of this country and the later must conform to the laws of the land. Those who declare themselves "sovereign" believe they have to answer to no law but their own. They base these beliefs on archaic 200+ year old court cases and, unbelievably, that the UCC (Uniform Commercial Code) trumps the Constitution!
Notable followers of this ideology are Gavin Eugene Long, the recent killer of three police officers in Baton Rouge, La., and Terry Nichols, the partner of Timothy McVeigh in the bombing of the Oklahoma City Federal Building. McVeigh probably was a believer although he never pleaded such, but Nichols filed at least three pleadings arguing Sovereign Citizen Movement principles. Many others have committed terrorist acts throughout the country, just none significant enough to garner much national news attention.
This group, while espousing much that is white supremacist doctrine, is also peopled by many blacks. Perhaps the most prominent black, with due respect to Mr. Long mentioned above, is the actor Wesley Snipes. Mr. Snipes is now on probation after serving a three year sentence in federal prison for failing to pay several million dollars in income taxes. His argument was the ideology outlined by the Sovereign Citizen Movement.
As a point of interest, Terry Nichols argument did so well he is serving life without parole in a Federal Supermax Prison. He was also sentenced to 161 life without parole terms to be served consecutively by the Oklahoma state courts. If you are skeptical of the seriousness of this phenomena I suggest you google the subject. You will find more than you can read in several days.