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Revenue Rulings Baseline Frozen

The frivolous-returns cluster from IRB 2007-14 ingested through Parser v2.1.2

Published
April 15, 2026
Reading time
3 min
Authorities cited
5

Text

The 2007-14 cluster

The four Revenue Rulings in the baseline — Rev. Rul. 2007-19, 2007-20, 2007-21, and 2007-22 — were published together in Internal Revenue Bulletin 2007-14 and jointly address the class of frivolous positions the Service will not entertain in the administration of the federal income tax.

Deferrals

Rulings requiring canonical print-source ingestion — Rev. Rul. 68-591 and Rev. Rul. 79-24 — remain deferred with evidence. They are editorially approved and will be added when a canonical print source is reconciled.

Primary sources

Cross-references

Referenced Publications

Publication

Internal Revenue Bulletin

1 entry cited

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Publication

Revenue Rulings

4 entries cited

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Also discusses these authorities

Articles that share a substantial set of authorities with this one. Inferred from citation overlap, not explicit editorial links.

Editorial metadata

First published
April 15, 2026

Cite this article

The Real Law Society Research Desk, Revenue Rulings Baseline Frozen, Real Law Society Press (April 15, 2026), https://reallawsociety.com/press/articles/revenue-rulings-baseline-frozen.

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