This post was written as part of a series on tax excuses that don't work.

The Internal Revenue Code specifically says that a "taxpayer" is a person subject to the code, and that "person" includes individuals, trusts, estates, partnerships, and corporations. Tax protestors somehow interpret this to mean that they are not really a person, and therefore not a taxpayer.

I don't know about you, but in my world, people are people. A person is a person. And the tax code applies to a person, so quite simply, people must pay taxes. Was that confusing enough?

This argument against paying taxes might be the most frivolous and ridiculous of all. And while it sounds silly to most of us, there are people trying to assert this argument against paying taxes. But I don't recommend it. You open yourself up to both civil and criminal penalties for trying to avoid taxes with these kinds of lies.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.