- Federal Taxes
- State and Local Taxes
- International Tax
- International Tax Compliance
- U.S. Citizens and Permanent Residents Living Abroad
- Expatriation
- Foreign Tax Credit
- Foreign Currency Transactions
- Inbound Transactions
- Foreign Persons and U.S. Investments
- Transfer Pricing
- Tax Preparation
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Tax Controversy Services
- Negotiation of Payments or Settlements
- Levy and Lien
- Audits
- Audit Reconsideration
- Filing of Delinquent Tax Returns
- Employment Tax issues and the Trust Fund Recover Penalty
- Penalty Abatement
- Interest Abatement
- Innocent Spouse Relief
- Statute of Limitations (SOL)
- Frivolous Tax Positions
- Appeals and Collection Due Process Hearings
- Alternative Minimum Tax Issues
- Tax Exempt Organizations
- Operating Structure Formation
- Bookkeeping Services
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Services
Tax Controversy Services
Frivolous Tax Positions
From the time the first federal tax law was put in place, various individuals and organizations have been arguing the legality of income tax. In 2002 the IRS published a legal summary debunking most common false arguments related to this subject. The points of the argument are: Filing a return and paying taxes is not voluntary; the meaning of “income” is not in doubt; the definition of basic terms such as “taxpayer” and “employees” is not in doubt; the 16th amendment instituting income tax was ratified; there are no legal flaws to invalidate the IRS or tax forms; and, there are no strategies that can be put in place to permanently avoid filing returns or paying taxes.
Esquire Group will be able to clarify any misunderstanding you may have should you be considering the filing of a frivolous tax argument or if one has already been filed. In some cases the cost of filing frivolous suits is costly—a law has been enacted to impose a penalty of up to $25,000 if a suit is deemed frivolous. The IRS also can impose a frivolous filing penalty of up to $5,000 for filing a frivolous return or taking a frivolous position. Additionally, incarceration is a possibility for anyone refusing to file a tax return. If you have, in the past, been involved in a frivolous argument, Esquire Group will help you get back in compliance with the IRS.
