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my name is mike sullivan iamp;#39;m a former irs agent and teaching instructor with the irs sorry about the light discoloration the sun is just coming up in south florida here um i want to talk to you today oh by the way welcome to my youtube channel um iamp;#39;m a former irs agent i work there i donamp;#39;t know for a decade iamp;#39;ve worked thousands of cases iamp;#39;m a national expert in irs resolution my videos are only three minutes long to give you the information you need so you can watch them to the end and not be bored today i want to talk to you about what is it forum the 3176c or the frivolous penalty that irs may have charged you when you file return because they found something was a muck on the return yet donamp;#39;t believe all the letters youamp;#39;re going to certainly have to address this frivolous penalty that irs is sending you iamp;#39;ve had several clients in the last two years irs has kind of amped up these they see that something is really a muc