You are ultimately responsible for whatever you present to the IRS, whether your knowledge is or is not correct.  The following are some of the “Frivolous Tax Arguments” to be aware of:

• IRS is not an agency of the USA
• African Americans can claim a “black tax credit” and Native Americans are entitled to a credit on their federal tax returns as a form of reparations for past oppressive treatment
• Taxpayers are entitled to a refund of the Social Security taxes paid over their lifetime
• A collection due process notice is invalid because it is not signed by the Secretary
• The filing of a tax return is voluntary

Be wary of these and other claims not supported by law.  By simply accepting them as fact could have legal implications for you.  To double-check on the validity of certain claims, simply call IRS at 1-800-829-1040 (personal enquiries) or 1-800-829-4933 (business enquiries)

Still not sure?  Check www.irs.gov