20 CRR-NY 3000.21NY-CRR
20 CRR-NY 3000.21
20 CRR-NY 3000.21
3000.21 Frivolous petitions.
If a petitioner commences or maintains a proceeding primarily for delay, or if the petitioner's position in a proceeding is frivolous, the tribunal may, on its own motion or on the motion of the office of counsel, impose a penalty against such petitioner of not more than $500. This penalty shall be in addition to any other penalty provided by law, and shall be collected and distributed in the same manner as the tax to which the penalty relates. The following are examples of frivolous positions:
(a) that wages are not taxable as income;
(b) that petitioner is not liable for income tax because petitioner has not exercised any privileges of government;
(c) that the income tax system is based on voluntary compliance and petitioner therefore need not file a return;
(d) that Federal Reserve Notes are not “legal tender” or “dollars,” and petitioner therefore cannot measure his or her income; and
(e) that only states can be billed and taxed directly.
20 CRR-NY 3000.21
Current through September 30, 2022
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