Just in time for the New Year, the Internal Revenue Service has expanded its online rebuttal of frivolous tax arguments to provide some amusing holiday reading.

The 74-page document, The Truth About Frivolous Tax Arguments, disputes some of the more common positions taken by people who claim citizens don’t need to pay income tax. Those include claims about the voluntary nature of the tax system supposedly excusing people from having to pay their taxes altogether, which would certainly be preferable to most folks.

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