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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.

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.

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