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IRS $5,000.00 FINE for the Revocation of Election - STOP Sending in the R.O.E. & Form 12153 INFO
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124 vues40J'aime50:05thebadwolfVersion originale : 2026-04-29

The IRS has implemented a $5,000 civil penalty under IRC 6702 for filing frivolous tax submissions, including revocations of election, which the agency considers to be frivolous positions that lack legal basis and may delay tax administration. This penalty is an internal IRS policy rather than a law approved by Congress, and the IRS applies it when their AI systems detect submissions that don't match expected tax return formats. The recommended approach is to stop sending revocations of election proactively and instead use them defensively if the IRS attacks with frivolous return claims, while focusing on proper revocation procedures with employers as the primary method for changing tax status.

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