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The Truth About Frivolous Tax Arguments

This responds to some of the more common frivolous "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws. These arguments are grouped under six general categories, with variations within each category.

Each contention is briefly explained, followed by a discussion of the legal authority that rejects the contention. A final section explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds.

The Nature of the Federal Income Tax System.

• The Tax Scam Artist's Lie: The filing of a tax return is voluntary.

• The Tax Scam Artist's Lie: Payment of tax is voluntary.

• The Tax Scam Artist's Lie: The IRS must prepare federal tax returns for a person who fails to file.

The Meaning of Income: Taxable Income and Gross Income 6.

• The Tax Scam Artist's Lie: Wages, tips, and other compensation received for personal services are not income.

• The Tax Scam Artist's Lie: Only foreign-source income is taxable.

• The Tax Scam Artist's Lie: Federal Reserve Notes are not income.

The Meaning of Certain Terms Used in the Internal Revenue Code.

• The Tax Scam Artist's Lie: Taxpayer is not a "citizen" of the United States, thus not subject to the federal income tax laws.

• The Tax Scam Artist's Lie: The "United States" consists only of the District of Columbia, federal territories, and federal enclaves.

• The Tax Scam Artist's Lie: Taxpayer is not a "person" as defined by the Internal Revenue Code, thus is not subject to the federal income tax laws.

• The Tax Scam Artist's Lie: The only "employees" subject to federal income tax are employees of the federal government.

Constitutional Amendment Claims.

• The Tax Scam Artist's Lie: Federal income taxes constitute a "taking" of property without due process of law, violating the Fifth Amendment.

• The Tax Scam Artist's Lie: Taxpayers do not have to file returns or provide financial information because of the protection against self-incrimination found in the Fifth Amendment.

• The Tax Scam Artist's Lie: Compelled compliance with the federal income tax laws is a form of servitude in violation of the Thirteenth Amendment.

• The Tax Scam Artist's Lie: The Sixteenth Amendment to the United States Constitution was not properly ratified, thus the federal income tax laws are unconstitutional.

• The Tax Scam Artist's Lie: The Sixteenth Amendment does not authorize a direct non-apportioned federal income tax on United States citizens.

Fictional Legal Bases.

• The Tax Scam Artist's Lie: The Internal Revenue Service is not an agency of the United States.

• The Tax Scam Artist's Lie: Taxpayers are not required to file a federal income tax return, because the instructions and regulations associated with the Form 1040 do not display an OMB control number as required by the Paperwork Reduction Act.

• The Tax Scam Artist's Lie: African Americans can claim a special tax credit as reparations for slavery and other oppressive treatment.

• The Tax Scam Artist's Lie: Taxpayers are entitled to a refund of the Social Security taxes paid over their lifetime.

"Untaxing" Packages or "Untaxing" Trusts.

• The Tax Scam Artist's Lie: An "untaxing" package or trust provides a way of legally and permanently avoiding the obligation to file federal income tax returns and pay federal income taxes.

PENALTIES FOR PURSUING FRIVOLOUS TAX ARGUMENTS.

Tax Protestors Exposed

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See http://evans-legal.com/dan/tpfaq.html

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