Why Pay Taxes? —
The Truth about Frivolous Tax Arguments
The Truth About Frivolous Tax Arguments (PDF 405K) addresses some of the more common false "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. The second section deals with frivolous arguments encountered in collection due process cases. The final section illustrates penalties imposed on those pursuing frivolous cases.
Many people have been lead to believe that there is not a substantial basis for the IRS to collect income taxes. Working for a tax resolution firm I have heard many of those arguments. I believe that the IRS is right in collecting taxes and if everyone paid there fair share we would all owe less than we do.