What is the Section 861 income tax argument, and why was Larken Rose sent to prison over it?

"In 2005, Larken Rose DARED the Department of Justice to indict him so he could argue before a jury that the wording of Section 861 of the Internal Revenue Code means that most Americans are not required to file and pay income taxes. The jury disagreed and Larken was sent to prison for 15 months.
In this week’s Freedom Hour presentation, Peymon Mottahedeh, who founded Freedom Law School in 1996 and attended Larken’s jury trial in 2005, will explain the Section 861 argument and why Larken went to prison."