The internet, YouTube especially, is loaded with people making claims that there is no actual law requiring income tax payment. Ex-IRS Agent Sherry Jackson claims she could find nothing in the statutes, regulations or laws that says you have to pay income tax, and thus could claim a $50,000 prize. She served 4 years in prison for sticking to her guns.
Required reading for those of you who don't share the correct, suspicious view of government is Murry Rothbard's Anatomy of the State.