On the one hand, we've got the IRS trying to play nice by making taxpayer notices easier to follow. On the other hand, they buy shotguns. No surprise, today we've got more of the latter.
The IRS recently released an 80 page PDF outlining frivolous tax arguments [link is a PDF]. The document outlines dozens of the top frivolous arguments, rebuffs them with the law, and concludes with a description of the penalties for using these kinds of argument in your tax evasion scheme.
Apparently some people have never met an accountant. Some taxpayers have actually argued income taxes are voluntary. Others claim that they don't meet the IRS's definition of 'person.' Had they consulted an accountant, they would have been reminded of the certainty and universality of taxes. Frankly, we'd rather hear that from an accountant than from the IRS.