You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.
What you need to do
- File a corrected return within 30 days of the notice
You may want to
- Review this notice with your tax preparer
- Read about deductions and credits in Publication 17
- Call us at the number shown on your notice
- Review the Publication 2105 you received
Answers to Common Questions
What is this notice telling me?
Based on information on your return, it appears you have taken a frivolous position. A frivolous position is one that has no basis in the law.
What do I have to do?
Within 30 days of the notice date, you must file a corrected return removing the frivolous position. If you don't, a penalty of $5000 can be assessed on each frivolous return filed.
Tax publications you may find useful
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (.pdf).
- See if you qualify for help from a Low Income Taxpayer Clinic.