The basis is a fundamental misunderstanding of the legal system in whatever country they’re in.
Sovereign citizen ideology mostly rests on the–false–idea that you can categorize yourself as something other than a citizen and thereby not be subject to the laws that govern citizens.
There’s a better writeup [here](https://www.sog.unc.edu/sites/www.sog.unc.edu/files/Sov%20citizens%20quick%20guide%20Nov%2013.pdf) that provides a nice layman overview.
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