Do not forget that each failed claim, at any level, becomes the next claim's precedent. Electoral resistance to the income tax has increased dramatically over the past decade. Put the two together, and using the political process rather than courts is both safer in terms of consequences and more likely to have success.
Failed court claims filed for just cause do permanent damage. Political damage is repairable.
Also, filing suit (unlike defending against one) implies, rightly, that it is unethical not to abide by the result. The plaintiff is the one asking the judiciary to decide the matter.