Came across a great publication (at least to me, anyway) from the IRS.
http://www.irs.gov/pub/irs-utl/friv_tax.pdf
It is 80 some pages all about the frivolous tax arguments you hear about this time of year – why you don’t have to file a return, the 16th amendment was never ratified, etc. – and the IRS’s replies and comments on said arguments.
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