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America: Freedom to Fascism is a 2006 film by Aaron Russo, which alleges among a variety of claims that income tax is illegal.
This documentary covers many subjects, including: the Internal Revenue Service (IRS), the income tax, Federal Reserve System, national ID cards (REAL ID Act), human-implanted RFID tags (Spychips), Diebold electronic voting machines, globalization, Big Brother, taser weapons abuse, and the alleged use of terrorism by government as a means to diminish the citizens' rights.
The film's claims about the illegality of the income tax in the United States have been critiqued as factually incorrect by some reviewers. The film has, however, developed a cult following.