Warning to taxpayers: Don’t try this at home. That’s essentially the message from the Internal Revenue Service, which has released its annual list of so-called “frivolous tax arguments” made by those trying to avoid paying federal taxes.

The arguments, all of which have been tossed out by courts — often with penalties and sanctions — cover moral, religious, semantic and philosophical grounds. Some are touted by individual crusaders against the federal tax system; others are instigated by unscrupulous tax preparers or scam artists.