Last week the IRS released an announcement warning taxpayers of a $5,000 penalty for filing frivolous tax returns. The fee had been only $500, but in 2006 Congress increased to $5,000. It can be levied on any taxpayer that includes claims in their income tax return that the IRS has defined as frivolous.

The IRS released four recent "erroneous" legal positions that have become popular excuses to avoid paying taxes. According to the release, individuals "may not avoid paying their fair share of taxes by making ‘frivolous’ legal arguments such as those listed in this notice." They are hoping to educate taxpayers about these claims to avoid penalties and fees.

The four new claims deemed frivolous by the IRS include:

• Misinterpretation of the 9th Amendment to the U.S. Constitution regarding objections to military spending.
• Erroneous claims that taxes are owed only by persons with a fiduciary relationship to the United States or the IRS.
• A nonexistent "Mariner’s Tax Deduction" (or the like) related to invalid deductions for meals.
• Certain instances of misuse or excessive use of the section 6421 fuels credit.