If an individual files a “frivolous” tax return, the IRS can assess a $5,000 penalty. In one case, a taxpayer submitted a frivolous tax return, and when the IRS requested a corrected return, she submitted a photocopy of the original amended return six times. The IRS assessed seven $5,000 penalties against the taxpayer for the original return and the photocopies. The U.S. Tax Court ruled that only one penalty should apply (Kestin, 153 TC No. 2). What’s considered a frivolous return? The IRS defines it here: https://bit.ly/2Ln4K0e