The IRS warns
against using common frivolous tax arguments made by those who oppose
compliance with federal tax laws.
Examples of frivolous
tax arguments include contentions that taxpayers can refuse to pay taxes on
religious or moral grounds by invoking the First Amendment; that the only
“employees” subject to federal income tax are employees of the federal
government; and that only foreign-source income is taxable.
The penalty for taking
one of these positions on a tax return is $5,000; additional penalties may also
apply, including criminal prosecution. You can read more at the IRS’ 2016
version of “The Truth about Frivolous Tax Arguments.”