Frivolous positions explained
FALSE STATEMENT: The Fifth Amendment is NOT a constraint on income taxation of human beings protected by the Constitution. This is affirmed by the following: So far as the due process clause of the Fifth Amendment is relied upon, it suffices to say that there is no basis for such reliance since it is equally…
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc2 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 2. Contention: The “United States” consists only of the District of Columbia, federal territories, and federal enclaves Some individuals and groups argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam,…
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc1 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 1. Contention: Taxpayer is not a “citizen” of the United States and thus is not subject to the federal income tax laws. Some individuals argue that they have rejected citizenship in the United States in favor of state citizenship;…
1. Introduction The term “frivolous” is defined as follows: Frivolous. Of little weight or importance. A pleading is “frivolous” when it is clearly insufficient on its face and does not controvert the material points of the opposite pleading, and is presumably interposed for mere purposes of delay or to embarrass the opponent. A claim or defense…