Anti-Tax Law Evasion Schemes

An Abusive Scheme Toolkit for External Stakeholders

Table of Contents

1. Introduction
2. Facts
3. Law and Arguments - The Voluntary Nature of the Federal Income Tax System
   • The Meaning of Income: Taxable Income and Gross Income
   • The Meaning of Certain Terms Used in the Internal Revenue Code
   • Constitutional Amendment Claims
   • Fictional Legal Bases
4. The Truth About Frivolous Tax Arguments
5. Talking Points
6. Publication 3995, Recognizing Illegal Tax Avoidance SchemesPDF
7. Questions and Answers
8. Referrals/Contacts
9. Form 14242, Report Suspected Abusive Tax Promotions or PreparersPDF