26 U.S.C. § 6702

Frivolous tax submissions

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(a) Civil penalty for frivolous tax returnsA person shall pay a penalty of $5,000 if—(1) such person files what purports to be a return of a tax imposed by this title but which—(A) does not contain information on which the substantial correctness of the self-assessment may be judged, or(B) contains information that on its face indicates that the self-assessment is substantially incorrect, and(2) the conduct referred to in paragraph (1)—(A) is based on a position which the Secretary has identified as frivolous under subsection (c), or(B) reflects a desire to delay or impede the administration of Federal tax laws.(b) Civil penalty for specified frivolous submissions(1) Imposition of penalty

Except as provided in paragraph (3), any person who submits a specified frivolous submission shall pay a penalty of $5,000.

(2) Specified frivolous submissionFor purposes of this section—(A) Specified frivolous submissionThe term “specified frivolous submission” means a specified submission if any portion of such submission—(i) is based on a position which the Secretary has identified as frivolous under subsection (c), or(ii) reflects a desire to delay or impede the administration of Federal tax laws.(B) Specified submissionThe term “specified submission” means—(i) a request for a hearing under—(I) section 6320 (relating to notice and opportunity for hearing upon filing of notice of lien), or(II) section 6330 (relating to notice and opportunity for hearing before levy), and(ii) an application under—(I) section 6159 (relating to agreements for payment of tax liability in installments),(II) section 7122 (relating to compromises), or(III) section 7811 (relating to taxpayer assistance orders).(3) Opportunity to withdraw submission

If the Secretary provides a person with notice that a submission is a specified frivolous submission and such person withdraws such submission within 30 days after such notice, the penalty imposed under paragraph (1) shall not apply with respect to such submission.

The Secretary shall prescribe (and periodically revise) a list of positions which the Secretary has identified as being frivolous for purposes of this subsection. The Secretary shall not include in such list any position that the Secretary determines meets the requirement of section 6662(d)(2)(B)(ii)(II).

(d) Reduction of penalty

The Secretary may reduce the amount of any penalty imposed under this section if the Secretary determines that such reduction would promote compliance with and administration of the Federal tax laws.

(e) Penalties in addition to other penalties

The penalties imposed by this section shall be in addition to any other penalty provided by law.

(f) Partnership adjustments

An administrative adjustment request under section 6227 and a partnership adjustment tracking report under section 6226(b)(4)(A) shall be treated as a return for purposes of this section.

(Added Pub. L. 97–248, title III, § 326(a), Sept. 3, 1982, 96 Stat. 617; amended Pub. L. 109–432, div. A, title IV, § 407(a), Dec. 20, 2006, 120 Stat. 2960; Pub. L. 115–141, div. U, title II, § 206(n)(4), Mar. 23, 2018, 132 Stat. 1182.)Editorial NotesAmendments

2018—Subsec. (f). Pub. L. 115–141 added subsec. (f).

2006—Pub. L. 109–432 amended section catchline and text generally, substituting provisions relating to civil penalties for frivolous tax returns and submissions, listing of frivolous positions, reduction of penalty to promote compliance with tax laws, and application of other penalties, consisting of subsecs. (a) to (e), for provisions relating to civil penalty for frivolous tax returns and application of other penalties, consisting of subsecs. (a) and (b).

Statutory Notes and Related SubsidiariesEffective Date of 2018 Amendment

Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–432 applicable to submissions made and issues raised after the date on which the Secretary first prescribes a list under subsec. (c) of this section, see section 407(f) of Pub. L. 109–432, set out as a note under section 6320 of this title.

Effective Date

Pub. L. 97–248, title III, § 326(c), Sept. 3, 1982, 96 Stat. 617, provided that: “The amendments made by this section [enacting this section] shall apply with respect to documents filed after the date of the enactment of this Act [Sept. 3, 1982].”

Notes of Decisions

Cited in 224 cases (19 in the last 5 years), 1983–2026 · leading case: Kahn, Emily v. United States, 753 F.2d 1208 (3rd Cir. 1985).

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Kahn, Emily v. United States, 753 F.2d 1208 (3rd Cir. 1985). · cites it 5× “00 civil penalty for filing a “frivolous income tax return,” under 26 U.S.C. § 6702 (1982), summarily imposed as a result of her claiming a “war tax refusal” credit on her federal income tax return for 1982.”

Elizabeth S. McKee v. United States of Am., Deborah Gibbs v. United States, 781 F.2d 1043 (4th Cir. 1986). · cites it 11× “The appeal questions the applicability of 26 U.S.C. § 6702 to the factual situations presented and further questions the constitutionality of the statute itself.”

Marvin D. Miller v. United States of Am. & Internal Revenue Serv., 868 F.2d 236 (7th Cir. 1989). · cites it 5× “Marvin Miller is a tax protester whose persistence in pursuing meritless constitutional claims through the use of the judicial review mechanism for penalty assessments under the frivolous tax return provision of 26 U.S.C. § 6702 caused the district court to sanction him $1500…”

Harold N. Sisemore, & Jacqueline E. Sisemore v. United States of Am. & Internal Revenue Serv., 797 F.2d 268 (6th Cir. 1986). · cites it 6× “Plaintiffs filed their suit in order to seek a refund of the penalty assessed against them under 26 U.S.C. § 6702 (a) by the Commissioner of the Internal Revenue Service for their having filed an unsubstantiated and frivolous amended income tax return for the year 1980.”

Diamond v. United States, 122 Fed. Cl. 947 (Fed. Cir. 2015). · cites it 2× “For example, the IRS fined Appellants several times for filing frivolous tax returns under 26 U.S.C. § 6702 , including a $5,000 fee for filing a frivolous income tax return in 2008.”

Neal v. Regan, 587 F. Supp. 1558 (N.D. Ind. 1984). · cites it 7× “The penalty was assessed pursuant to 26 U.S.C. § 6702 , which allows assessment of a $500 penalty against one filing a frivolous tax *1560 return.”

Donna L. Todd v. United States of Am. & R.S. Wintrode, Jr., Dist. Dir., Internal Revenue Serv., 849 F.2d 365 (9th Cir. 1988). · cites it 3× “OPINION BEEZER, Circuit Judge: This appeal is the result of a Bivens 1 action against IRS agents for damages arising out of a penalty imposed under 26 U.S.C. § 6702 . The United States and the individual IRS agents appeal a partial denial of their motion for summary judgment.”

Florida Ex Rel. Attorney Gen. v. United States Dep't of Health & Human Servs., 648 F.3d 1235 (11th Cir. 2011). · cites it 2× “[132] See 26 U.S.C. § 6702 (a) (imposing "penalty of $5,000" on person who files "what purports to be a return of a tax imposed by this title" which either lacks "information on which the substantial correctness of the self-assessment may be judged" or "contains information that…”

Scull v. United States, 585 F. Supp. 956 (E.D. Va. 1984). · cites it 7× “00 civil penalty assessed against each plaintiff for filing a frivilous income tax return, pursuant to 26 U.S.C. § 6702 . 1 The plaintiffs also seek refunds of the 15% prepayment ($75.”

Hoffman v. United States, 209 F. Supp. 2d 1089 (W.D. Wash. 2002). · cites it 5× “DISCUSSION 26 U.S.C. § 6702 (a) provides for the immediate assessment of a civil penalty of $500 against any individual who files what purports to be a return of income tax where (1) the document filed either does not contain information on which the substantial correctness of…”

Danner v. United States, 208 F. Supp. 2d 1166 (E.D. Wash. 2002). · cites it 6× “Background and Procedural History This case involves a $500 tax penalty which the Internal Revenue Service (IRS) imposed on Plaintiffs pursuant to 26 U.S.C. § 6702 because Plaintiffs allegedly filed a frivolous income-tax return.”

Pitman A. Buck, Jr. & Nellwyn A. Buck v. United States, 967 F.2d 1060 (5th Cir. 1992). · cites it 4× “Pursuant to 26 U.S.C. § 6702 , the Internal Revenue Service (IRS) assessed a $500 penalty against the Bucks for filing a frivolous return.”

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