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I have it on good authority that no jury in Michigan's Upper Peninsula has ever, ever, under any circumstances -- no matter how open-and-shut a case the government has put on -- convicted _anyone_ of tax evasion.
Most (and probably all) of this arises out of the wrong kind of anti-government sentiment -- the kind that's mistrustful of, e.g., Social Security and the US Postal Service rather than the military. Nevertheless, I really like the idea that there are certain areas where people simply refuse to collaborate with the state. The impulse is healthy even if the reasoning used to justify it is odious.
-WD