EXCISE TAX

Rev. Rul. 2007–20, page 863. Frivolous tax returns; voluntary compliance. This ruling discusses and refutes the frivolous position taken by some taxpayers that complying with the internal revenue laws is purely voluntary and that taxpayers are not legally required to file federal tax returns or pay federal tax because the filing of a tax return or the payment of tax is a matter of choice.

(Continued on the next page)

April 2, 2007 2007–14 I.R.B.

Notice 2007–30, page 883. This notice lists positions identified as frivolous for purposes of section 6702(c) of the Code.