�ǿ������ֻ���

An abusive scheme toolkit for external stakeholders

Table of contents

1. Introduction
2. Facts
3. Law and arguments - The voluntary nature of the federal income tax system
   • The meaning of income: taxable income and gross income
   • The meaning of certain terms used in the Internal Revenue Code
   • Constitutional amendment claims
   • Fictional legal bases
4. The truth about frivolous tax arguments
5. Talking points
6. Publication 3995, Recognizing Illegal Tax Avoidance Schemes PDF
7. Questions and answers
8. Referrals/contacts
9. Form 14242, Report Suspected Abusive Tax Promotions or Preparers PDF