Court cracks down on tax protestor. The U.S. Tax Court defines a tax protestor as a person making frivolous tax arguments. In one case, a man admitted receiving income but didn’t file tax returns or pay tax, arguing the tax code is unconstitutional and the IRS lacks jurisdiction to collect tax. The IRS prepared a return for him. The court ruled his claims didn’t excuse his tax liability, and also imposed a $10,000 penalty, stating he “continued to assert frivolous arguments after having been cautioned by the court” in this case and a prior case. (TC Memo 2016-215)
