Alas, they have yet to solve the halting problem, or create the universal debugger: "This document, including the relevant legal authorities cited, is not inte

Alas, they have yet to solve the halting problem, or create the universal debugger: "This document, including the relevant legal authorities cited, is not intended to provide an exhaustive list of frivolous tax arguments. Merely because a frivolous argument is not included in this document does not mean that it is not frivolous."