IRS rebuts ‘frivolous tax arguments’

by Bernie Becker - 03/04/11 8:37 PM ET

The 84-page booklet tackles more general contentions on who and what can be taxed, arguments in collection due process cases and penalties one can receive for making frivolous tax arguments.

Generally speaking, the analysis uses both the law and relevant case law to combat arguments employed by those who don’t believe they owe taxes.

For example — citing United States v. Lee, among other cases — the booklet notes that the First Amendment does not allow one to refuse to pay taxes on religious or moral grounds, as some have claimed.

Several years ago, Congress upped to $5,000 the amount that someone could be penalized for frivolous tax returns.

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