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

The second section of "The Truth About Frivolous Tax Arguments" responds to some of the more common frivolous arguments made in collection due process cases. This document was updated in March 2022.

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.

Different sources provide the authority for tax rules and procedures. Here are some sources that can be searched online for free.

Section 4940 imposes an excise tax on the net investment income of most domestic tax-exempt private foundations, including private operating foundations. On December 20, 2019, new legislation was signed that changed the excise tax rates of net investment income for most domestic tax-exempt private foundations, including private operating foundations.

Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

Information relating to the Priority guidance plan, including links to both the current and prior versions, and news or notices about the Plan.

A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.

2007 Legal advice signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers.