The IRS has just recently released its list of the 2011 top tax scams. Several of these make the list every year despite numerous IRS court victories and enforcement actions. These include frivolous arguments such as filing of tax returns is voluntary, federal tax laws are unconstitutional because the 16th amendment to the U.S. Constitution wasn’t properly ratified etc.
To view the entire list, copy the following link.
http://www.irs.gov/newsroom/article/0,,id=238262,00.html