The Internal Revenue Service is reminding taxpayers that the agency isn't kidding around when it comes to frivolous cases aimed at delaying tax collections.

In published cases since the beginning of 2004, the U.S. Tax Court has imposed penalties totaling $117,500 against taxpayers for pursuing frivolous cases, according to IRS data released last week. Penalties in those cases ranged from $1,500 to $25,000 -- the maximum sanction on those who misuse their right to a court review in an effort to stall their tax payments.

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