Frivolous taxpayers are amongst my absolute favorites.  The opinions that they spawn are just wonderful breaks in an otherwise monotonous string of upheld determinations…especially when they involve crazy German nationals, as no less than three did in 2020.  In this article, we examine the frivolous return penalty (IRC § 6702) and the frivolous petition penalty (IRC § 6673(a)(1)).  In doing so, we include a discussion of some of the taxpayers that made 2020 so much fun for the Tax Court. The Penalties for Frivolity (and Generally Pissing off the Tax Court) Under IRC § 6207, the IRS may impose a $5,000 penalty on any individual who files what purports to be a return of tax imposed by the Code but which (a)  does not contain information on which the substantial correctness of the self-assessment of such tax may be judged, or contains information that on its face indicates the self-assessment…