When You’re Frivolous, Reconsidering the Frivolity Can be Expensive

Every so often I report on a frivolous case at the Tax Court. You know, the people who claim that only income earned outside of the US is subject to tax, or that I’m a citizen of California, not the United States, etc. Here’s my helpful hint: Don’t try this at home.

In the years I’ve been writing this blog (six and counting), I can’t recall a full decision of the Tax Court on a frivolous case…until now. Yesterday, the Tax Court looked at Scott Wnuck. At his trial in Columbia, South Carolina, he was hit with a $1,000 penalty for bringing a frivolous case. Mr. Wnuck asked the Court to reconsider, with the grounds being that the Court had not adequately addressed his
arguments. Mr. Wnuck got his wish: The Tax Court did reconsider his case.

Of course, sometimes you have to be careful of what you ask for: The penalty for bringing a frivolous matter to the Tax Court was increased to $5,000. Joe Kristan has more.

Comments are closed.