Protest Return
Protest Return means:
a return in which the taxpayer's primary purpose is to protest a tax or the tax law; such a return may be subject to a $500 penalty under Former IRC (check if this IRC provision is current here) §7422, along with other applicable penalties. In addition, a tax protestor may face criminal prosecution under Former IRC (check if this IRC provision is current here) §7203.
See also other Tax Terms and Definitions in U.S.A.
frivolous position.
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