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Self-Study — Course Detail

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Frivolous Tax Positions
Steven D. Nash, CPA
Copyright© 2011

Course: 4110553   Version 1107

NASBA Category:     Reg Ethics     CPE Credits 2
Level: Basic  (42 pages)
Prerequisite: There are no prerequisites.
Advance Preparation: None.



Course Description
This course discusses various frivolous tax arguments and scams and the court’s decisions regarding them. Additional information is provided on the civil and criminal penalties that may apply and insight on how the IRS is prosecuting frivolous positions.

Table of Contents

Learning Objectives
Upon successful completion of this course, participants will be able to:
  • Identify the types of arguments that the IRS considers frivolous and subject to a $5,000 penalty.
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