From an administration perspective, how is a frivolous tax return defined?

• A. A return filed primarily to avoid tax obligations or to circumvent substantive tax law, lacking a genuine claim of compliance.
• B. A return with math errors.
• C. A return filed by someone with no income.
• D. A late return.

Answer: (A)

From the administration perspective, a frivolous tax return is one that is filed mainly to avoid paying taxes or to bypass substantive tax law, and it does not present a genuine, supportable claim of compliance. In other words, the return asserts positions that lack a real legal basis and is often designed to delay, evade, or obstruct the tax system rather than report income and liability accurately.

This emphasis on intent and support is what makes the statement in the correct answer the best fit. It’s not simply about mistakes or timing. Math errors (those are errors that can be corrected), a filing by someone with no income (which can still be a legitimate filing in certain contexts), or a late submission (which triggers penalties for lateness) don’t by themselves define a filing as frivolous. The defining feature is the presence of a claim or position that conflicts with established tax law and is used to avoid obligations.