Ron Paul puts it very well in his interview in that movie. He says something like — “well, they say there’s a law, so even though they can’t show it to you, they have all the guns and they can put you in jail if you don’t pay.” So regardless of whether or not it’s illegal it is still in effect. As if illegality ever stopped a government from doing anything! Hell, Cheney now exists in an undefined quantum state, neither in the executive or legislative branch but simultaneously in both — except when he’s not. And Scooter gets to scoot after he obstructs justice. And Clinton pardons Marc Rich in 2000 after Scooter pleaded his case (it’s true!) Iran/Contra, Watergate, etc… etc… ad nauseum. Anyway, you get the idea. Maybe it is illegal but that’s what governments specialize in — illegal activities; they’ll still throw your ass in lockup if you don’t pay.