2006 Revenue Rulings Pertaining to Filing Frivolous Tax Returns

These documents are Revenue Rulings issued in IRS's weekly Internal Revenue Bulletin (IRB) that pertain to the filing of frivolous tax returns.

A "Revenue Ruling" is an official interpretation by the Service of the Internal Revenue Code, related statutes, tax treaties, and regulations. It is the conclusion of the Service on how the law is applied to a specific set of facts. A Revenue Ruling states the Service's position on an issue.

Revenue Rulings are either in HTML or in the Adobe Acrobat PDF format. Internal Revenue Bulletin Summary pages are in HTML format.

Revenue Rulings	Bulletin	Date of IRB


Rev. Rul. 2006-21(HTML)	IRB #2006-15(HTML)	April 10, 2006
Frivolous tax returns; reliance on Paperwork Reduction Act. This ruling emphasizes to taxpayers, promoters, and return preparers that taxpayers are required to file a federal income tax return under section 6012 of the Code, and the regulations thereunder, and that the Paperwork Reduction Act of 1980 (PRA) does not relieve taxpayers of the duty to file. Any argument that the PRA relieves the taxpayer of the duty to file an income tax return has no merit and is frivolous. T.D. 9255, page 741.
Rev. Rul. 2006-20(HTML)	IRB #2006-15(HTML)	April 10, 2006
Frivolous tax returns; "Native American Treaty." This ruling emphasizes to taxpayers, promoters, and return preparers that there is no right to exemption from federal income tax for Native Americans under an unspecified "Native American Treaty." Any return position based on an unspecified "Native American Treaty" has no merit and is frivolous. As a general rule, Native Americans are subject to federal income tax just like every other American.
Rev. Rul. 2006-19(HTML)	IRB #2006-15(HTML)	April 10, 2006
Frivolous tax returns; use of sham trusts. This ruling emphasizes that an individual cannot escape taxation by attributing income to a purported trust. The Service will take vigorous enforcement action against frivolous arguments relating to trusts.
Rev. Rul. 2006-18(HTML)	IRB #2006-15(HTML)	April 10, 2006
Frivolous tax returns; only certain persons subject to federal income tax. This ruling emphasizes to taxpayers, promoters, and return preparers that all individuals are subject to federal income tax. Any argument that Forms W-2 only record and report payments made to federal employees, or that only federal employees or residents of the District of Columbia or federal territories and enclaves earn wages subject to tax, has no merit and is frivolous.
Rev. Rul. 2006-17(HTML)	IRB #2006-15(HTML)	April 10, 2006
Frivolous tax returns; "nunc pro tunc." This ruling emphasizes to taxpayers, promoters, and return preparers that inserting the phrase "nunc pro tunc" on a return or other document submitted to the Service has no legal effect and does not validate an invalid return, make a delinquent return timely, invalidate a signature, create a claim for refund of taxes previously paid, or reduce one's federal tax liability.
Notice 2006-31(HTML)	IRB #2006-15(HTML)	April 10, 2006
This notice sets out some of the most common frivolous arguments and schemes that taxpayers use to avoid their tax obligations. It also identifies civil and criminal penalties that the Service may impose against taxpayers who engage in abusive tax-avoidance schemes. Notice 2005-30 modified and superseded.

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