Catalog of Rebuttals to Frivolous Tax Positions

Internal Revenue Services (IRS)

1. IRS The Truth About Frivolous Tax Arguments, IRS
   https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-tax-arguments-introduction
2. IRS Frivolous Positions-Positions that will subject “taxpayers” (but NOT “nontaxpayers“) to a $5,000 frivolous return penalty under the provisions of 26 U.S.C. §6702.
   2.1. IRS Rev. Rule. 2006-18:  Not an “employee”
   2.2. IRS Rev. Rule 2007-22
   2.3. IRS Notice 2007-30
   2.4. IRS Notice 2008-14
   2.5. IRS Notice 2010-33

FTSIG Website

1. Digging Deeper, Cases Explained: Frivolous Positions Explained, FTSIG. On the Digging Deeper->Cases Explained->Frivolous Positions Explained menu
   https://ftsig.org/category/cases-explained/frivolous-positions-explained/

Sovereignty Education and Defense Ministry (SEDM)

1. An Introduction to Sophistry, Form #12.042, Stefan Molyneux. Common techniques abused by corrupt lawyers and governments to unjustly win arguments
   https://sedm.org/an-introduction-to-sophistry/
2. Responding to “Frivolous” Penalties or Accusations, Form #05.027** (Member Subscriptions)
   https://sedm.org/product/meaning-of-the-word-frivolous-form-05-027/
3. Legal Deception, Propaganda, and Fraud, Form #05.014-common dishonest methods abused by corrupt lawyers and judges to deceive the reader about tax subjects.
   https://sedm.org/Forms/05-MemLaw/LegalDecPropFraud.pdf
4. Frivolous Subject: Revocation of Election (R.O.E.), FTSIG
   https://sedm.org/frivolous-subject-revocation-of-election-r-o-e/
5. Policy Document: IRS Fraud and Deception About the Statutory Word “Person”, Form #08.023
   https://sedm.org/Forms/08-PolicyDocs/IRSPerson.pdf
6. Rebutted False Arguments About the Nonresident Alien Position When Used by American Nationals, Form #08.031
   https://sedm.org/Forms/08-PolicyDocs/RebArgNRA.pdf
   Rebutted Version of the IRS “The Truth About Frivolous Arguments, Form #08.005
   https://sedm.org/Forms/08-PolicyDocs/friv_tax_rebuts.pdf
7. Rebutted Version of the CRS Report 97-59A: Frequently Asked Questions Concerning the Federal Income Tax, Form #08.006
   https://sedm.org/Forms/08-PolicyDocs/CRS-97-59A-rebuts.pdf
8. Flawed Tax Arguments to Avoid, Form #08.004
   https://sedm.org/Forms/08-PolicyDocs/FlawedArgsToAvoid.pdf