Section 6702 of the nation's Internal Revenue Code, which addresses a penalty for the filing of a frivolous tax return, is mentioned. It states that a taxpayer must request an abatement by filing IRS Form 14402.SchreiberSallyP.Tax Adviser...
Form 14402Internal Revenue Code (IRC) Section 6702(d) Frivolous Return Submissions Penalty Reduction Form 14411Systemic Advocacy Issue Submission Form Form 14414Partners Ruling Questionnaire Form 14420Verification of Reported Income Form 14429Tax Exempt Bonds Voluntary Closing Agreement Program Request ...