The Truth About Frivolous Tax Arguments
An annually-updated IRS publication cataloging categories of tax arguments that trigger sanctions under §6702 and §6673. Functions as both an enforcement notice and an unintentional taxonomy of the alternate-tax-theory landscape.
The document is genuinely useful as a counter-reference: anything the IRS lists here is foreclosed in court by definition, and the document’s framing of why each argument fails reveals a great deal about the establishment’s non-engagement posture. The reasoning is often perfunctory; the position is nonetheless settled.