Pretty sure just about all tax-paying entities file federal taxes directly with the IRS, states aren't involved in the transfer. That's why eg income taxes have multiple filings for different levels of government. Each tax-paying entity stands alone against the IRS. An organized tax strike would probably at minimum bring out the national guard. From the perspective of the federal government a tax strike cannot under any condition be allowed to stand, it's a serious threat to sovereignty and continuity.

The states don't pay - individuals do.