the IRS has several pages discussing frivolous tax arguments in extensive detail with numerous case law citations. your claim is indexed as "D.4. Contention: Taxpayers do not have to file returns or provide financial information because of the protection against self-incrimination found in the Fifth Amendment" https://www.irs.gov/privacy-disclosure/the-truth-about-frivo... which references seven court cases, in which several claimants were sanctioned for advancing frivolous tax arguments and others had criminal convictions upheld.