Quakers and the section 6702 penalty

[Famspear]

Here's an an opinion by the IRS Chief Counsel's office from April of this year regarding the section 6702 frivolous return/submission penalty and the failure to pay a portion of the tax shown on the tax return in connection with a statement of a conscientious objection included with the return. The Religious Society of Friends (the Quakers) is mentioned.

http://www.irs.gov/pub/irs-lafa/20133303f.pdf