Frivolous Tax Positions

Since its inception, various individuals, groups, and organizations have unsuccessfully challenged the legality of the income tax. In 2002 the IRS published a legal summary to debunk the most common false or frivolous arguments. The summary states: Filing a return and paying taxes is not voluntary; the meaning of “income” is not in doubt; the definition of basic terms such as “taxpayer” and “employees” is not in doubt; the 16th amendment instituting income tax was ratified; there are no legal flaws to invalidate the IRS or tax forms; and, there are no strategies that can be put in place to permanently avoid filing returns or paying taxes – unless you expatriate (giving up your U.S. citizenship or green-card) and that is another subject all together.


The IRS is not amused by these frivolous arguments and more than a few people have wound up behind bars for trying to advance them. Even if you get lucky and aren’t charged with a crime, making a frivolous argument could be costly. The IRS can impose a frivolous filing penalty of up to $5,000 for filing a frivolous return or taking a frivolous position.


If you got unwittingly caught up in one of these “frivolous” arguments thinking you could somehow get out of paying taxes, Esquire Group will help get you back in compliance before it is too late.


Esquire Group will evaluate your situation and formulate a plan to get you back in to compliance. We will then help implement that plan and negotiate a reconsideration of any associated penalties. 


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