More on the list of 40 positions not to take on your federal income tax return because they have been deemed frivolous or fraudulent according to IRS:
9. Federal income taxes are unconstitutional or a taxpayer has a constitutional right not to comply with the Federal tax laws for one of the following reasons:
a. The First Amendment permits a taxpayer to refuse to pay taxes based on religious or moral beliefs.
b. A taxpayer may withhold payment of taxes or the filing of a tax return until the Service or other government entity responds to a First Amendment petition for redress of grievances.
c. Mandatory compliance with, or enforcement of, the tax laws invades a taxpayer’s right to privacy under the Fourth Amendment.
d. The requirement to file a tax return is an unreasonable search and seizure contrary to the Fourth Amendment.
e. Income taxation, tax withholding, or the assessment or collection of tax is a “taking” of property without due process of law or just compensation in violation of the Fifth Amendment.
f. The Fifth Amendment privilege against self-incrimination grants taxpayers the right not to file returns or the right to withhold all financial information from the Service.
g. Mandatory or compelled compliance with the internal revenue laws is a form of involuntary servitude prohibited by the Thirteenth Amendment.
h. Individuals may not be taxed unless they are “citizens” within the meaning of the Fourteenth Amendment.
i. The Sixteenth Amendment was not ratified, has no effect, contradicts the Constitution as originally ratified, lacks an enabling clause, or does not authorize a non-apportioned, direct income tax.
j. Taxation of income attributed to a trust, which is a form of contract, violates the constitutional prohibition against impairment of contracts.
k. Similar constitutional arguments described as frivolous in Rev. Rul. 2005-19, 2005-1 C.B. 819.
Psst, remember: This is a list of positions NOT to take!!