A bill to amend the Internal Revenue Code of 1954 to require notification to taxpayers of the penalty for filing a frivolous income tax return and to require space on the income tax return for taxpayer comments.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require the Secretary of the Treasury to include a notice to taxpayers of the penalty for filing frivolous returns. Requires that such notice be included in the written instructions to the individual income tax return forms. Requires the Secretary to include space on income tax returns for taxpayer comments.…