The information provided on this page, including the relevant legal authorities cited, is not intended to provide an exhaustive list of frivolous tax arguments. Merely because a frivolous argument is not included in the information sourced here does not mean that it is not frivolous. Taxpayers may not rely on frivolous arguments to avoid or evade federal or state taxes. The government and courts are not precluded from penalizing taxpayers who raise a frivolous argument not addressed in this document.
In 2015, Montana passed a law creating a penalty for frivolous tax protests.
The penalty amount applies when a person submits a tax return, or other specified submission, and any portion of the submission is based on a position the state identifies as frivolous.
Montana defers to the Internal Revenue Code for a list of potentially frivolous tax positions.
You can find additional information about frivolous tax arguments at www.IRS.gov.
For more information, contact our Rules Office.