frivolous return penalty
1Tax protester constitutional arguments — UStaxationTax protester constitutional arguments are assertions that the imposition of the federal income tax violates the United States Constitution. These kinds of tax protester arguments are distinguished from related statutory arguments and… …
2Tax protester (United States) — Part of a series on Taxation Taxation in the United States …
3IRS penalties — IRS penalties, as set out in the Internal Revenue Code, are imposed to enhance voluntary compliance. [Internal Revenue Service, Internal Revenue Manual , Policy P 118, IRM 1.2.1.2.3.] There are over one hundred forty separate IRS penalty… …
4Tax protester statutory arguments — Part of the Taxation in the United States series Tax protest in the United States …
5Tax protester Sixteenth Amendment arguments — UStaxationTax protester Sixteenth Amendment arguments are assertions that the imposition of the federal income tax is illegal because the Sixteenth Amendment was never properly ratified, [Christopher S. Jackson, The Inane Gospel of Tax Protest:… …
6Tax protester 861 argument — The 861 argument is a statutory argument used by tax protesters in the United States, which interprets a portion of the tax code as invalidating certain applications of income tax. The argument has uniformly been held by courts to be incorrect,… …
7The Law that Never Was — The Law That Never Was: The Fraud of the 16th Amendment and Personal Income Tax is a 1985 book by William J. Benson and Martin J. Red Beckman, which claims that the Sixteenth Amendment to the United States Constitution commonly known as the… …
8Tax protester conspiracy arguments — Part of the Taxation in the United States series Tax protest in the United States …
9Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …
10Tax noncompliance — Taxation An aspect of fiscal policy …
