The Internal Revenue Service has issued guidance describing 26 frivolous arguments that taxpayers should avoid when filing their returns. Five revenue rulings issued in conjunction with the notice address specific frivolous claims often made to the IRS. These include false arguments that taxpayers can attribute income and expenses to a purported trust to avoid federal income tax liability, that a general "Native American treaty" exists allegedly providing tax-exempt status, and that only federal employees and persons residing in Washington, D.C. or federal territories and enclaves are subject to federal tax.

The revenue rulings emphasize the adverse consequences to taxpayers who fail to file returns or fail to pay taxes based on an erroneous belief in any of these frivolous arguments. "Taxpayers need to avoid being taken in by groundless theories suggesting that they don't have to pay taxes or file returns," said IRS Commissioner Mark W. Everson. "The truth about these frivolous arguments is simple: They don't work."

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