What is this case about now? It is purely to punish someone for not paying their bribe. How much do the feds claim Ed and Elaine "owe"? How much have the feds (and their state and local co-conspirators) spent trying to "get" the Browns? Is this a cost effective siege? What function of the US government is so important that it justifies killing a person or taking their home or business? Over tax money? Get real, Uncle Scam.
I know all the arguments about "they were convicted in a fair trial". Your definition of "a fair trial" may be different than mine. Taxation is theft. Theft can not be justified or made right by passing "laws" authorizing it.
I would much prefer that Mr. Brown refuse to pay on the grounds that taxation is immoral rather than using the "show me the law" tactic. That isn't my call. America is watching the US government. What will it do? Murder or otherwise destroy lives over some money? Why not. It does this and worse on a daily basis. Just ask gun owners, or non-sanctioned medication users, or un-papered drivers, or........