You can. It's not as uncommon as you would think it is either. It takes a little bit of effort to get going and you'll be under IRS scrutiny. You'll probably get sued a few times as well.
The IRS has guidelines for what constitutes a church but the gist of it is that you need to have regular services, have at least a few (non-family) members attend regularly. You have to have written creeds, do 'religious' things, and so forth.
There's a very narrow band of people where it would actually be worth it though. If you're poor/low/middle income then it's more work then it's really worth. For example my parents pay no taxes on the home they own anyways because of a bunch of other write-offs so it wouldn't be worth the effort.
Once you get wealthy enough and have a home with high enough taxes on it that it might be financially beneficial you run into other issues though. People will find out eventually and it's kind of a scummy thing to do so be prepared for your reputation to take a hit.