And another two on the list of positions not to take on your individual income tax return as determined by IRS:
25. A tax assessment is invalid because the assessment was made from a section 6020(b) substitute for return, which is not a valid return.
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11. Federal Reserve Notes are not taxable income when paid to a taxpayer because they are not gold or silver and may not be redeemed for gold or silver.
Psst, remember: This is a list of positions NOT to take!!