The Truth About Frivolous Tax Arguments

By Fraud Expert, Ed Martin


I. The Voluntary Nature of the Federal Income Tax System

A. Contention: The filing of a tax return is voluntary

B. Contention: Payment of tax is voluntary

C. Contention: The IRS must prepare federal tax returns for a person who fails to file


II. The Meaning of Income: Taxable Income and Gross Income

A. Contention:Wages, tips, and other compensation received for personal services are not income

B. Contention:Only foreign-source income is taxable

C. Contention:Federal Reserve Notes are not income

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