Easily Confused pointed me at this great article (via Danny) about floating libertarian microstates. It's a remarkably common theme amongst the tax-dodging no-such-thing-as-society fear-the-black-UN-helicopters-who-want-your-guns set. I remember reading, with interest, about The Atlantis Project back in my early days on the Net.
It seems the most common factor amongst all these state opt-out projects is their continuing non-existence. The article is hysterical! I particularly love the closing line.