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

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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