IRS response to some of the more common frivolous "legal" arguments made by individuals and groups who oppose compliance with the federal tax laws.
— Section I (A to E) : Frivolous Tax Arguments in General
— Section II : Frivolous Arguments in Collection Due Process Cases
— Section III : Penalties for Pursuing Frivolous Tax Arguments
TTB is responsible for collecting the revenue that is due and auditing taxpayers for compliance with the Internal Revenue Code and other laws and regulations.
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