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    “frivolous submission” is any offer in compromise, installment agreement, coll
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    Taxpayers should be aware that Congress has just added a new tax penalty to the existing 140+ tax penalties. This new tax penalty is called the “frivolous submissions penalty.”

    Essentially this penalty allows the IRS to assess a $5,000 fee against a taxpayer who submits a “frivolous submission” to the IRS. A “frivolous submission” is any offer in compromise, installment agreement, colle

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    existing 140+ tax penalties. This new tax penalty is called the “frivolous submissions penalty.”

    Essentially this penalty allows the IRS to assess a $5,000 fee against a taxpayer who submits a “frivolous submission” to the IRS. A “frivolous submission” is any offer in compromise, installment agreement, coll

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    bmissions penalty.”

    Essentially this penalty allows the IRS to assess a $5,000 fee against a taxpayer who submits a “frivolous submission” to the IRS. A “frivolous submission” is any offer in compromise, installment agreement, coll

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    ,000 fee against a taxpayer who submits a “frivolous submission” to the IRS. A “frivolous submission” is any offer in compromise, installment agreement, coll
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    “frivolous submission” is any offer in compromise, installment agreement, collection due process hearing, or taxpayer assistance order request submitted with the intent to delay processing of cases.

    Taxpayers should be particularly wary of this penalty because the statute gives the IRS the authority to determine if the penalty is to apply. Thus, the IRS could deem any “submission” to be

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