We just received a sovereign citizen's "tax revocation" letter at our office.
Our office just got a letter from a person with a statement that they are revoking their election to be treated as a US person subject to tax. It was addressed to Sec. of the Treasury, Scott Bessent in DC. We are not in DC, nor a service center, we're just the office closest to the person. This person does not have an open exam, collection, or any logged tax issues, but oh boy do they now.
I had to explain it to my manager, but the letter included all the hallmarks of the sovereign citizen delusion: there is no "law" assessing income tax, taxes are only levied on US "persons" and owned property, but "I" am "revoking" my "election" to be treated as a "person" and claim no residence or ownership of the assets or income associated with my "identity". All with a notarized document for the election.
So I handed it to our collections team, who looked the person up, logged their account, and sent a referral for investigation. This person just went from flying under the radar to proclaiming their intent to commit tax fraud from the rooftops, complete with a notarized statement that is admissible in court.
I'm new to the service so I'm not sure how common this is, but it was one of the funniest mail runs we've had in a while.