https://law.justia.com/cases/federal/appellate-courts/ca9/19-71432/19-71432-2023-04-20.html
Mottahedeh says they haven't actually billed him for this, but I would have some caution about following his methods.
If you don't want to pay tax, your best bet is to not file and keep your mouth shut (at least beyond close friends & family). Mottahedeh has made himself a target.