Why do you see so many tax protesters losing in Federal Court? Congress decided to prevent the federal courts from deciding the matter on state citizenship and federal citizenship and such in respect to federal taxes.

"ยง 2201. Creation of remedy

(a) In a case of actual controversy within its jurisdiction, except with respect to Federal taxes,... any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought."

How convenient.

So how do you get around this road block?