The IRS has released a list of 42 'contentions' that people make when they don't want to file their IRS forms on tax day, including 'I am not a person.' None fly legally, the IRS says.
There are two kinds of people on tax day: Those who dutifully fill out the income-tax form, and those who don't.
The vast majority of Americans fall into the first group. But the Internal Revenue Service, apparently not interested in seeing the second group grow, has an 83-page manifesto titled "The Truth About Frivolous Tax Arguments."
"Frivolous" in this case means "won't stand up in court."
The IRS report covers 42 "contentions" that the agency says are frivolous. Here's a sampling:
In these and other cases, the IRS says the result can be summed up in the old lyrics, "I fought the law, and the law won." The agency's report, from earlier this year, enlists legal precedents to suggest that people with these or other reasons for noncompliance aren't likely to get very far.