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From Wikipedia:

The sovereign citizen movement is a loose network of American litigants, commentators and financial scheme promoters. Self-described “sovereign citizens” believe that they are answerable only to English common law and are not subject to any statutes or proceedings at the federal, state or municipal levels. They especially reject most forms of taxation as illegitimate.[1] Participants in the movement argue this concept in opposition to “federal citizens,” who, they believe, have unknowingly forfeited their rights by accepting some aspect of federal law.[2]

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From Wikipedia: The sovereign citizen movement is a loose network of American litigants, commentators and…