Assertion: argument | /r/HasProperty | identified as frivolous arguments
Facets:
Source sentences:
text: The argument that the Internal Revenue Code is not "law," the argument that the Internal Revenue Code is not "positive law", the argument that nothing in the Internal Revenue Code imposes a requirement to file a return or pay tax, and similar arguments, have been identified as frivolous arguments for purposes of the $5,000 penalty for taking a frivolous position on a tax return.