The Internal Revenue Service in the US has issued a notice that lists four additional erroneous legal positions that taxpayers should refrain from using as an excuse to avoid paying their taxes. An individual or group may not avoid taxes by making “frivolous” legal arguments. In 2006, Congress increased the penalty for frivolous tax returns from $500 to $5,000. The increased penalty amount applies when a person submits a tax return or other specified submission, and any portion of the submission is based on a position the IRS identifies as frivolous. The four new frivolous claims are: • Misinterpretation of the 9th Amendment to the US Constitution regarding objections to military spending. • Erroneous claims that taxes are owed only by persons with a fiduciary relationship to the US or the IRS. • A non-existent “Mariner’s Tax Deduction” related to invalid deductions for meals. • Certain instances of misuse or excessive use of the fuels credit.