"It’s all because some people like borrowing the credit of the united states and others don’t."
Congress enacted the Tax Equity and Fiscal Responsibility Act in 1982, which included section 6702 (below) and introduced the IRS’s “Frivolous Return Program” to deter tax protesters. Since about 2000, the Frivolous Return Program has been located in the IRS Service Center in Ogden, Utah. The penalty associated with frivolous returns was $500 until 2007 when Congress allowed an increase to $5,000. http://nwtrcc.org/resist/frequently-...volous-filing/
“Taxpayers may not refuse to file tax returns and may not claim deductions or credits on their tax returns based on their opposition to government programs or policies.” https://www.irs.gov/pub/irs-lafa/20133303f.pdf
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