More on the list of positions not to take on your tax return, as per the IRS’ recent notice:
2. The Internal Revenue Code is not law (or “positive law”) or its provisions are ineffective or inoperative, including the sections imposing an income tax or requiring the filing of tax returns, because the provisions have not been implemented by regulations even though the provisions in question either (a) do not expressly require the Secretary to issue implementing regulations to become effective or (b) expressly require implementing regulations which have
been issued.
Psst, remember: This is a list of positions NOT to take!!
