Frivolous positions explained

Frivolous position: The “United States” consists only of the District of Columbia, federal territories, and the federal enclaves

By ftsig-admin / July 19, 2024 / Comments Off on Frivolous position: The “United States” consists only of the District of Columbia, federal territories, and the federal enclaves

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,…

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Frivolous position: Taxpayer is not a “citizen” of the United States, and thus is not subject to the federal income tax laws

By ftsig-admin / July 19, 2024 / Comments Off on Frivolous position: Taxpayer is not a “citizen” of the United States, and thus is not subject to the federal income tax laws

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;…

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Frivolous Positions: Introduction

By ftsig-admin / July 19, 2024 / Comments Off on Frivolous Positions: Introduction

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…

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