6. Tax protesters who file frivolous tax returns or bring frivolous proceedings before the U.S. Tax Court

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6. Tax protesters who file “frivolous” tax returns or bring “frivolous” proceedings before the U.S. Tax Court are subject to certain fines or other penalties. What are the grounds for imposing each penalty? What is the maximum amount of each penalty?

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Federal Tax Research

ISBN: 9780324659658

8th Edition

Authors: William A. Raabe, Gerald E. Whittenburg, Debra L. Sanders

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