And another two on the list of positions not to take on your individual income tax return as determined by IRS:
10. A taxpayer is not a “person” within the meaning of section 7701(a)(14) or other
provisions of the Internal Revenue Code, or similar arguments described as
frivolous in Rev. Rul. 2007-22, 2007-14 I.R.B. ___.–
19. Inserting the phrase “nunc pro tunc” on a return or other document filed with or
submitted to the Service has a legal effect, such as reducing a taxpayer’s tax
liability, or similar arguments described as frivolous in Rev. Rul. 2006-17,
2006-15 I.R.B. 748.
Psst, remember: This is a list of positions NOT to take!!
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