Posts Tagged ‘frivolous return’

TABLE OF CONTENTS: 1. Authorities 2. Frivolous Return Program (FRP) Criteria # Description IRM Section Explanation 1 Constitutional arguments (1st, 5th, 13th Amendments, etc.) IRM 4.10.12.1.1; Notice 2010‑33 IRS flags any claim that constitutional rights invalidate tax obligations or filing requirements. 2 Article III jurisdiction claims IRM 4.10.12.1.1 IRS flags claims that only Article III…