Frivolous tax returns; wages not taxable income. This ruling discusses and refutes the frivolous position taken by some taxpayers that wages are not taxable income.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

Frivolous tax returns; summary record of assessment. This ruling discusses and refutes the frivolous position taken by some taxpayers that before the IRS may collect overdue taxes, the IRS must provide taxpayers with a summary record of assessment made on a Form 23C, Assessment Certificate-Summary Record of Assessments, or on another particular form. These taxpayers claim that if a Form 23C is not provided, the assessment is invalid and the IRS may not collect any taxes due.

Frivolous tax returns; citizens of a state. This ruling discusses and refutes the frivolous position taken by some taxpayers that they are not subject to federal income tax, or that their income is excluded from taxation, because either (1) they claim to have rejected or renounced United States citizenship and are citizens exclusively of a state (sometimes characterized as a “natural-born citizen” of a “sovereign state”), or (2) they are not persons as identified by the Internal Revenue Code.

Final regulations under section 168 of the Code relate to the depreciation of property subject to the accelerated cost recovery system (MACRS property). The regulations provide guidance on how to depreciate MACRS property acquired in a like-kind exchange under section 1031 or as a result of an involuntary conversion under section 1033 when both the acquired and relinquished property are subject to MACRS in the hands of the acquiring taxpayer.

This notice solicits applications for allocation of the available volume cap for clean renewable energy bonds (CREBs) under section 54 of the Code. The notice also provides guidance on the CREB program requirements, volume cap allocation method, and certain aspects of applicable law regarding CREBs. Notice 2005-98 modified and superseded.

Request for comments and interim guidance regarding allocation of costs under the simplified methods of accounting under section 263A. This notice invites public comment on changes to the simplified production method under regulations section 1.263A-2(b) and the simplified resale method under regulations section 1.263A-3(d). Pending the issuance of additional published guidance, the Service will not challenge the inclusion of negative amounts in computing additional costs under section 263A of the Code or the permissibility of aggregate negative additional section 263A costs.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Deductibility; contributions; sections 801 and 803 of the Pension Protection Act of 2006. This notice addresses, in question and answer format, the deductibility of certain contributions to qualified defined benefit pension plans under section 404(a)(1) of the Code and the deductibility of certain contributions to a combination of plans under section 404(a)(7).

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

This procedure sets forth the elements of a safe harbor under section 527(1) of the Code for waiver of amounts due for failure to comply with certain reporting requirements due to reasonable cause but not willful neglect.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Frivolous tax returns; wages not taxable income. This ruling discusses and refutes the frivolous position taken by some taxpayers that wages are not taxable income.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

Frivolous tax returns; citizens of a state. This ruling discusses and refutes the frivolous position taken by some taxpayers that they are not subject to federal income tax, or that their income is excluded from taxation, because either (1) they claim to have rejected or renounced United States citizenship and are citizens exclusively of a state (sometimes characterized as a “natural-born citizen” of a “sovereign state”), or (2) they are not persons as identified by the Internal Revenue Code.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.

Frivolous tax returns; wages not taxable income. This ruling discusses and refutes the frivolous position taken by some taxpayers that wages are not taxable income.

Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

Frivolous tax returns; summary record of assessment. This ruling discusses and refutes the frivolous position taken by some taxpayers that before the IRS may collect overdue taxes, the IRS must provide taxpayers with a summary record of assessment made on a Form 23C, Assessment Certificate-Summary Record of Assessments, or on another particular form. These taxpayers claim that if a Form 23C is not provided, the assessment is invalid and the IRS may not collect any taxes due.

Frivolous tax returns; citizens of a state. This ruling discusses and refutes the frivolous position taken by some taxpayers that they are not subject to federal income tax, or that their income is excluded from taxation, because either (1) they claim to have rejected or renounced United States citizenship and are citizens exclusively of a state (sometimes characterized as a “natural-born citizen” of a “sovereign state”), or (2) they are not persons as identified by the Internal Revenue Code.

This notice solicits applications for allocation of the available volume cap for clean renewable energy bonds (CREBs) under section 54 of the Code. The notice also provides guidance on the CREB program requirements, volume cap allocation method, and certain aspects of applicable law regarding CREBs. Notice 2005-98 modified and superseded.

This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.