Notice the slippery language, "Taxpayers who rely on frivolous arguments to avoid filing returns may be subject to an addition to tax"
"taxpayer" is a defined term in the code, so if you don't meet that specific definition, that doesn't apply to you. Notice how that term is used in nearly every sentence. That is how they keep the fraud going. They want you to assume you are a "taxpayer" when you most likely are not.
Notice the slippery language, "Taxpayers who rely on frivolous arguments to avoid filing returns may be subject to an addition to tax"
"taxpayer" is a defined term in the code, so if you don't meet that specific definition, that doesn't apply to you. Notice how that term is used in nearly every sentence. That is how they keep the fraud going. They want you to assume you are a "taxpayer" when you most likely are not.