A legitimate government is based on consent of the governed. Our Declaration of Independence clearly states this.
However, in a free, enlightened society with individual rights, there is more than just consent. After all, the majority of Germans consented to the rise of the nazi police state, and that state was so illegitimate, that it was overthrown by force, and few people would argue that that outcome was rightfully so.
In a free society, people can't be deprived of their freedom or property without due process. A part of due process is the establishment of a reason for depriving someone of their freedom or property. One legitimate reason might be that the person has committed a crime.
There are two categories of crime. One is legitimate (mala in se - "a crime, in and of itself"), and one is an illegitimate excuse for a tyrant to interfere with a previously free human being (mala prohibita - "a crime created solely by the act of legislation" - "a victimless crime").
So what constitutes "mala in se," or actual crime? Well, every malum in se has two elements:
2) Intent to Injure
These two elements constitute the "cause of action" or "corpus delecti" (body of the crime). The body of the crime must be provided (this is called "habeas corpus" or "provide the body"), or there is no legitimate "cause of action" against anyone. As a matter of due process, the "corpus delecti" must be proven, with evidence (such as witnesses, material evidence of an injured party, a complaining party, etc.).
Does anyone here ever remember being taught that if they were accused of a crime, they had a right to confront the witnesses against them? If so, please follow the following link, and see if you can find any opportunity for someone accused of tax evasion to argue their innocence, or confront the witnesses against them.
In the audio at the prior link, lawyer Marc Stevens shows that, in our illegitimate and unconstitutional police state, the state no longer follows due process, and no longer presents evidence of wrongdoing before it attempts to punish us. For this reason, our consent to the government should no longer be considered implicit, since the government has broken its obligation to abide by the rule of law.
If there is no due process, there is no social contract.