The "master source" of Sovereign Citizen ideology is not a single document or person, but a
syncretic accumulation of misapplied legal, historical, and religious theories. It is a collection of pseudo-legal concepts often referred to as "paper terrorism" or "pseudolaw".
However, the core "bullshit" is built upon a few foundational, fraudulent pillars:

The "Strawman" Conspiracy (The 1933 Bankruptcy Theory): This is the central myth. Followers believe that in 1933, the U.S. government went bankrupt and pledged its citizens as collateral, creating a secret, all-caps "strawman" corporate entity (e.g., JOHN DOE) for every human (e.g., John Doe).
The "Secret Bank Account" Myth: Based on the strawman theory, they believe the Treasury holds millions of dollars in a secret account for each citizen, which can be accessed using specific, nonsensical legal filings (like UCC financing statements).
Misappropriation of the UCC: They often erroneously cite the Uniform Commercial Code (UCC), believing it governs all human relationships and that they can "file" themselves out of the jurisdiction of the government.
Historical Origins (Posse Comitatus): The modern movement grew out of the Posse Comitatus group in the 1970s, a far-right, anti-tax, and white supremacist movement that held that county sheriffs were the highest legitimate authority.
"Sovereign" vs. "Citizen": While using the term "sovereign citizen," the ideology paradoxically argues that they are not citizens of the federal government, but "sovereign" individuals bound only by common law or self-defined, "natural" law.

Key Takeaway: The "master source" is a collection of fraudulent "gurus" who sell these nonsensical legal theories, which are then peddled through internet forums, social media, and, most famously, debunked in court rulings like Meads v. Meads.