A Facebook video by "Taxation is Theft" has gained more than 3.5 million views since it was posted in mid-December.

The video raised a number of unique claims, stating that the IRS and U.S. Tax system are not based on any laws.

It's cites agencies like Freedom Law School that offer money rewards for individuals who can find the law that allows taxation and said that, "To this day, nobody has found the law."

It's a claim the IRS knows exists. In a document released in 2014, the agency addressed a number of what they called "frivolous tax arguments."

The document explaned that:

"They frequently claim that there is no provision in the Internal Revenue Code or any other federal statute that requires them to pay or makes them liable for income taxes, and they demand that the IRS show them the law that imposes tax on their income. They argue that, until the IRS can prove to these taxpayers' satisfaction the existence and applicability of the income tax laws, they will not report or pay income taxes."

The problem with the video's claims and premises is that the IRS does point out the law.

"The Law: The requirement to pay taxes is not voluntary and is clearly set forth in section 1 of the Internal Revenue Code, which imposes a tax on the taxable income of individuals, estates, and trusts as determined by the tables set forth in that section."

Section 1 of the IRS Code sets up taxation methods and requirements for married couples, individuals, businesses and more.

The IRS also points to the 16th amendment to the Constitution:

"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration."

We can verify that the claims the U.S. doesn't have existing tax laws and that the IRS can't supply any is a false claim.

It's also important to note that refusing to pay your taxes can result in fines or even arrest in severe cases.