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A tax protester is: a person who brings a frivolous matter before the Tax Court a person who files a frivolous return with the IRS

A "tax protester" is:
a person who brings a "frivolous" matter before the Tax Court
a person who files a "frivolous" return with the IRS
a person who may be subject to a penalty for frivolous Tax Court petitions
all of these are correct
none of these are correct
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