I tend to disagree with the ASA here. The Sovereign Citizen movement is associated with severe harm -- people lose their money and their possessions, sometimes ending up in jail, because they associate with This One Weird Trick to stop paying tax or drive without insurance and licence.
US tax authorities have a list of frivolous tax arguments. These are often used by SC/FoLs.
https://www.irs.gov/tax-professionals/the-truth-about-frivol...
https://news.ycombinator.com/item?id=11153729
There are a bunch of Youtube videos of people making incoherent arguments using these themes.
Here's one of my favourites: police seized a camera. The people went to the station to get it back. The police want to give it back, but can only give it back to Mr Allen. Since the people don't have names they can't claim to be Mr Allen.