A frivolous return is one that does not contain enough information to calculate any tax. Or, the tax return can contain information that obviously shows the tax being claimed is erroneously incorrect. The IRS enacted this penalty in an attempt to lower the incidence rate of tax protest activities.
Tax protest activities include:
Even if you protest the tax penalty, the IRS requires that you pay it when you receive notice of it.
|Sheri Ann Richerson|