I heard about this list on the most recent episode of Planet Money, which talks to someone who believed some of these frivolous arguments and faced a lot of legal problems because of it, and separately, with a lawyer explaining that yes, these arguments are frivolous: <a href="http:&#x2F;&#x2F;www.npr.org&#x2F;podcasts&#x2F;510289&#x2F;planet-money" rel="nofollow">http:&#x2F;&#x2F;www.npr.org&#x2F;podcasts&#x2F;510289&#x2F;planet-money</a>