Like Ed Brown, many Americans have claimed the law does not require them to pay federal taxes.

But they're wrong, the IRS says.

The requirements are "clearly set forth" in the Internal Revenue section of U.S. Code, according to a November 2006 publication entitled, "The Truth About Frivolous Tax Arguments." The article specifically cites sections 6011(a), 6012 and 6072.

Section 6012 (a), in particular, says "every individual" who does not meet certain exemptions shall make "returns with respect to taxable income."

Further down, section 6151 says the person making the return "shall pay such tax at the time and place fixed for filing the return."

The article also cites a number of court cases, such as U.S. v. Tedder, in which the court ruled, "Congress gave the Secretary of the Treasury the power to enforce the income tax laws through involuntary collection ... The IRS' efforts to obtain compliance with the tax laws are entirely proper."

The publication is available online.