He should follow the law. There's a way to combat the law if he feels it's wrongful. If he went that route and lost, then he needs to suck it up or suck up that the government will take action to enforce the law. He's in the wrong in that regard.
Similarly, illegals...unless they've stolen the SSN of another person....are also avoiding at least SOME taxes, and thus making at least part of their livelihood by stealing from the government.
It's funny how some people, on both sides, seem to care about the "rule of law" only when it suits them.