A "Sovereign Citizen" is a member of a movement that believes individuals can declare themselves independent of government laws and regulations. They often argue that they are not subject to federal or state laws, claiming that they can operate outside the legal system. This belief is based on a misinterpretation of legal principles and documents. Sovereign Citizens may engage in various activities, such as refusing to pay taxes or using unconventional legal arguments in court. Their actions can lead to legal conflicts with authorities, as they often reject the legitimacy of government institutions, including the IRS and courts.