specified frivolous submission
Defined in 1 place of the United States Code.
The term “specified frivolous submission” means a specified submission if any portion of such submission—
(i) is based on a position which the Secretary has identified as frivolous under subsection (c), or
(ii) reflects a desire to delay or impede the administration of Federal tax laws.
Source
- 2006–present26 U.S.C. § 6702Internal Revenue Code · Frivolous tax submissions · for purposes of this section