And another three (we’re not getting through the list by the end of March!) the list of positions not to take on your individual income tax return as determined by IRS:
6. A taxpayer has been removed or redeemed from the Federal tax system
though the taxpayer remains a United States citizen or resident, or similar
arguments described as frivolous in Rev. Rul. 2004-31, 2004-1 C.B. 617. ——
18. A taxpayer is not obligated to pay income tax because the government has
created an entity separate and distinct from the taxpayer—a “straw man”—that
is distinguishable from the taxpayer by some variation of the taxpayer’s name,
and any tax obligations are exclusively those of the “straw man,” or similar
arguments described as frivolous in Rev. Rul. 2005-21, 2005-1 C.B. 822.—
21. A taxpayer may lawfully avoid income tax by sending income offshore,
including depositing income into a foreign bank account.
Psst, remember: This is a list of positions NOT to take!!