He is not making "sovereign citizen" arguments.
He's saying that to enforce the current tax, they have to go to extraordinary, anti-constitutional and extra-constitutional lengths to do it.
If you pass the BBA (via Art V) or the FairTax and put it in the constitution, you have just codified in this nations supreme law legal theft of the nation's wealth by Washington DC.
Now they are forced to do it by subterfuge. I.e. Do not provide them with the cloak of legitimacy in our nations founding document!