Citations — §6702. Frivolous tax submissions

Citations to 26 U.S.C. § 6702 as a whole

26 U.S.C. § 6703(a)

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(a) In any proceeding involving the issue of whether or not any person is liable for a penalty under section 6700, 6701, or 6702, the burden of proof with respect to such issue shall be on the Secretary.

26 U.S.C. § 6330(c)(4)(B)

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(B) the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A); or
26 U.S.C. § 6330(g)

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(g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of a request for a hearing under this section or section 6320 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
26 U.S.C. § 7122(g)

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(g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of an application for an offer-in-compromise or installment agreement submitted under this section or section 6159 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.

26 U.S.C. § 6330(c)(4)(B)

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(B) the issue meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A); or
26 U.S.C. § 6330(g)

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(g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of a request for a hearing under this section or section 6320 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.
26 U.S.C. § 7122(g)

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(g) Notwithstanding any other provision of this section, if the Secretary determines that any portion of an application for an offer-in-compromise or installment agreement submitted under this section or section 6159 meets the requirement of clause (i) or (ii) of section 6702(b)(2)(A), then the Secretary may treat such portion as if it were never submitted and such portion shall not be subject to any further administrative or judicial review.

26 U.S.C. § 7803(e)(5)(D)

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(D) This paragraph shall not apply to a request for referral to the Internal Revenue Service Independent Office of Appeals which is denied on the basis that the issue involved is a frivolous position (within the meaning of section 6702(c)).