Frivolous positions explained
FRIVOLOUS SUBJECT: Fifth Amendment is not a constraint on Income Taxation
FALSE STATEMENT: The Fifth Amendment is NOT a constraint on income taxation of human beings protected by the Constitution. This…
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…
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…
Frivolous Positions: Introduction
1. Introduction The term “frivolous” is defined as follows: Frivolous. Of little weight or importance. A pleading is “frivolous” when it…