Abbreviations›Notice 2007-22, 2007-10 I.R.B. 670
EMPLOYMENT TAX
Internal Revenue Bulletin 2007-18 · 2026-10-03 edition · updated 2026-10-04 · United States
Frivolous tax return positions:
Arguments and schemes (Notice 30) 14, 883 That a taxpayer is not a citizen or is not a person as defined
by the Code (RR 22) 14, 866 That filing tax returns and paying federal tax are voluntary
(RR 20) 14, 863 That wages are not income (RR 19) 14, 843 Installment agreements, payment of tax liabilities (REG–100841–97) 12, 763 Letter rulings and information letters issued by Associate Of fices, determination letters issued by Operating Divisions (RP
- 1, 1 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 25) 12, 761 Proposed Regulations:
26 CFR 301.6159–0, added; 301.6159–1, revised; 301.6331–4, revised; agreements for payment of tax liabilities in installments (REG–100841–97) 12, 763
April 30, 2007 vi 2007–18 I.R.B.
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