Frivolous Communications

If the taxpayer's response contains frivolous arguments work the case according to general procedures. DO NOT modify or release the lock-in.

Frivolous arguments may include:

Language objecting to Form W-4 requirements

Comments on the unconstitutionality of the tax law

Quotes or references to the IRC which indicate that the taxpayer is free of any obligation to pay income tax liabilities

Statements that the taxpayer is a citizen of an independent entity within the U.S. and not liable for Federal taxes

Statements, often in pseudo-legalistic language, that the taxpayer is not subject to appropriate legal action for the accuracy of their responses

See IRM 21.5.3.4.16.7, Identifying Frivolous Returns/Correspondence and Responding to Frivolous Arguments for additional information on identifying frivolous arguments.

If the taxpayer is questioning the IRS authority to issue a lock-in letter, send Letter 3042C to the taxpayer. Update AMS and WHCS.

If the taxpayer requests a release or modification without any valid substantiation, send Letter 2810C. Update IDRS with TC 971 AC 148 (unchanged rate), AMS and WHCS.

If both (4) and (5) above apply, send both letters. Update IDRS, AMS and WHCS.