Zager, a member, is preparing a tax return for Evans. Zager believes that Evans is taking a frivolous position on the return to be prepared.What is a frivolous position? A position taken on a minor matter on which there is no precedent. A position without much precedent. A position that is knowingly advanced in bad faith and is patently improper. A position without much precedent except that the taxpayer lost a judicial case on the same issue some years ago.