A "tax protester" is:
A) a person who files a 'frivolous' return with the IRS
B) a person who brings a "frivolous" matter before the Tax Court
C) can be subject to a penalty for frivolous Tax Court petitions
D) all of the above
E) only a and b

Question

Quizplus · Accepted Answer

A tax protester is a person who engages in any or all of the actions mentioned in options A, B, and C. They refuse to pay taxes or file returns, claiming that either income taxes are illegal or that they are not subject to taxation for some reason. The IRS considers such actions as frivolous and imposes penalties on tax protesters who engage in them. The Tax Court also imposes a penalty on tax protesters who bring frivolous cases before it.

A "Tax Protester" Is