A "tax protestor" is:
A) a person who files a 'frivolous' return with the IRS
B) a person who brings a "frivolous" matter before the Tax Court
C) can be subject to a penalty for frivolous Tax Court petitions
D) all of the above
E) only a and b

Question

Quizplus · Accepted Answer

A tax protestor is someone who engages in illegal conduct or files frivolous returns with the IRS or petitions before the Tax Court. Both choices A and B describe behaviors of a tax protestor, and choice C refers to the penalty that can be imposed on them for filing frivolous Tax Court petitions. Therefore, the best answer is D, all of the above.

A "Tax Protestor" Is