The Truth About Frivolous Tax Arguments — Section III

Section III of "The Truth About Frivolous Tax Arguments" explains the penalties that the courts may impose on those who pursue tax cases on frivolous grounds. This document was updated March 2022.
Legal Guidance (Authoritative)

The Truth About Frivolous Tax Arguments — Section I (D to E)

"The Truth About Frivolous Tax Arguments" addresses frivolous tax arguments in general. This document was updated March 2022
Legal Guidance (Authoritative)