Source: http://www.taxhistory.com/crs/22.html
Timestamp: 2019-04-19 06:16:54+00:00

Document:
20. WHAT TS THE FRIVOLOUS INCOME TAX PENALTY?
As part of the Tax Equity and Fiscal Responsibility Act of 1982,102 Congress enacted a penalty for filing a frivolous income tax return. This penalty is codified at IRC § 6702.
102 Pub. L. No. 97-248, 97 Stat. 369, 97th Cong., 2nd Sess. (1982).
105 Kahn v. United States, 753 F.2d 1203 (3rd Cir. 1985).
106 Baskin v. United States, 738 F.2d 975 (8th Cir. 1984).
107 Granzow v. Commr., 739 F.2d 265 at 268-269 (7th Cir. 1984).
Whenever it appears to the Tax Court that proceedings before it have been instituted or maintained by the taxpayer primarily for delay, that the taxpayer's position In such proceeding before the Court Is frivolous or groundless, or that the taxpayer unreasonably failed to pursue available administrative remedies, damages in an amount not in excess of $5,000 shall be awarded to the United States by the Tax Court in its decision.
109 See, question 5 and the cases cited therein. _ .
Hollingshead v. Commr., TC Memo 1984-158 (1984).
111 See, Wardell v. United States, 787 F.2d 203 (8th Cir. 1985), and question 7 and the cases cited therein.
112 Set, O'Brien v. Commr., 779 F.2d 50 (6th Cir. 1985).

References: § 6702
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