I previously blogged the IRS’s new 70-page memorandum debunking dozens of tax protestor arguments.  The IRS today issued an advance copy of Notice 2008-14, 2008-4 I.R.B. ___ (1/28/08), adding four new frivolous arguments to the list:

• Misinterpretation of the 9th Amendment to the U.S. Constitution regarding objections to military spending.
• Erroneous claims that taxes are owed only by persons with a fiduciary relationship to the United States or the IRS.
• A nonexistent “Mariner’s Tax Deduction” (or the like) related to invalid deductions for meals.
• Certain instances of misuse or excessive use of the section 6421 fuels credit.