### Question
What is the definition of specified frivolous submission?


### Answer
The definition of **specified frivolous submission** is as follows in *26 U.S.C. § 6702*:

> a specified submission if any portion of such submission—


(i) is based on a position which the Secretary has identified as frivolous under subsection (c), or


(ii) reflects a desire to delay or impede the administration of Federal tax laws

#### Citation:
  - *26 U.S.C. § 6702*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

