Tax Attorney Columbus Ohio

He was found guilty today and used a little known argument in his defense that I’ve heard before from anti-tax protestors or advocates in the past.
After reading the article on Yahoo!, could someone in the tax profession (preferably a tax attorney) please explain whether or not Wesley’s defense was a valid one and that the government is simply refusing to allow anyone to successfully expose the fact that the Treasury department is not an agency of the IRS or, vice versa, and explain the actual meaning of the “861 argument?”