I get this kind of inquiry every couple of years. The argument is that the IRS only has authority to collect taxes from corporations, not individuals. Over the course of my practice, I have represented several individuals who tried to take this stand with the IRS. None of them were successful and the few who did not eventually file their old tax returns are now in federal prison! The ones who did file their returns were treated leniently by the IRS. The same four or five arguments arise every few years and these speakers sell books, which is their main goal. There are many legal ways to avoid taxes, but evading taxes is illegal. It was Chief Justice Earl Warren who said: “it is the duty of every citizen to avoid paying taxes in any way that the law permits….” What your speaker was proposing was the evasion of taxes. The IRS maintains a page on its web site that is frequently updated that deals with these frivolous arguments. It is called The Truth About Frivolous Tax Arguments and can be found at https://www.irs.gov/PUP/taxpros/The%20Truth%20Jan%202015.pdf. I think it will help you to read it.