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Frivolous Tax Claims To Avoid

By californiataxattorneyblog-1

We may not avoid paying our fair share of taxes by making frivolous arguments such as those listed in this posting. The IRS publicizes these frivolous claims to help us understand the law and avoid penalties. A recent Notice (2008-14) lists positions identified as frivolous for purposes of the penalty under Internal Revenue Code section 6702 of the federal tax code for filing a frivolous tax return or submitting to the IRS a frivolous request for a collection due process hearing or application for an installment agreement, offer-in-compromise or Taxpayer Assistance Order. Those of us who file a tax return or make a submission based on a position listed in this notice are subject to a $5,000 penalty.

Full post as published by California Tax Attorney Blog on April 02, 2008 (boomark / email).