Cengage Advantage Books: Business Law 9th Edition by Arnold Goldman ,William Sigismond

Exercise 12

A group of tax protesters hired an attorney to sue the U.S. government, contending that the government is acting outside its legal authority by imposing a federal income tax on U.S. citizens. These protesters believe that the Sixteenth Amendment to the U.S. Constitution should remove any reference to income taxes because the amendment was never "properly ratified." The position of the U.S. Internal Revenue Service based upon statutes and upon legal precedents in case law is that this lawsuit is frivolous.
Questions
1. I s this a frivolous lawsuit?
2. Should the tax protesters have refrained from bringing this lawsuit?
3. Should the attorney have refrained from taking this case?
4. Could there be legal consequences to either the attorney or the tax protesters if they bring a lawsuit that has been determined by a judge to be frivolous?