Every year, as the tax due date draws nigh, there are a lot of theories, arguments, and false information that float around claiming tax returns are not mandatory and that are a frivolous activity.
The spread of this information has become more prevalent with the prominence of the internet and online social networking.
However, the IRS has gone to great lengths to remind the taxpayers of their obligations to both pay taxes and to file a tax return when they are due.
On the IRS website, they have provided a response to most of these arguments that are posed to discredit these false rumors regarding the tax return process.
Some Common Non-Compliance Arguments There are numerous suggestions and arguments that are posed (with some claiming legal support), but many who have attempted to fight tax returns have all ended up losing to the IRS.
Some of these frivolous arguments and false rumors that have been circulated include;

• Filing tax returns and paying the rightful taxes when they are due is a voluntary and not mandatory activity.
  
• One can create entities, such as corporations, for the sole purpose of avoiding paying taxes.
  
• The Federal Income Tax Law is part of the 16th Amendments of the U.
  S constitution.
  Since the 16th Amendment has never been "legal and properly ratified," the Income Tax Law is not binding.
  
• Only employees of the Federal States are obligated to file tax returns.
  
• The United States Federal Government only has legally binding authority in Washington D.
  C.
  and Federal territories and not in the individual States.
  
• Under the First Amendment of the Federal law, any citizen of the U.
  S can claim a legal position not to pay taxes if their religion or moral beliefs forbids him or her to pay taxes.
  

The IRS has provided a response to each of these arguments on its website.
It has also won all cases that have been filed in line with these arguments and therefore, none of these will bear any weight.
Penalties for Not Filing Tax Returns When considering such arguments and as you get tempted to avoid filing tax returns, it is important to remind yourself of the consequences that face any taxpayer who chooses not to file their returns or takes the process lightly.
There are various legal consequences of not filing tax returns:

• According to the Tax Relief Health Care Act of 2006, the penalty for filing a "frivolous" tax return is $5,000.
  00.
  
• Under Section 6673 of the Tax Code, a taxpayer may be required to pay penalties of up to $25,000.
  00 if a court of law finds the taxpayer guilty of either pursuing a court proceeding to delay tax liabilities.
  A taxpayer can also face charges if the court finds him or her to have avoided taking any administrative remedies with no good reason or if it finds the taxpayer to have been frivolous about paying taxes.
  
• If a taxpayer is found guilty of the criminal charge of fraudulently seeking to evade taxes or providing false information on his or her tax return, they may be fined up to $250,000.
  00 or serve an imprisonment term of up to 5 years.
  

Given the consequences of not filing returns or for taking tax returns lightly or as a "joke," it is best to do the wise thing and simply (and seriously) file your returns when they are due.