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. Questions and answers
7. Referrals/contacts
8. Report tax fraud, a scam or law violation