It's a list of positions that the IRS had defined to be "frivolous." If you find that line in the file, scroll back up to where the list starts to see the context.
http://www.irs.gov/irb/2008-04_IRB/ar12.html "Positions that are the same as or similar to the positions listed in this notice are identified as frivolous for purposes of the penalty ..."
In other words, if you do this, they'll reject the claim automatically (you don't even get to argue your case), they'll demand the tax that they calculate you to owe, plus a penalty of $5,000, or $10,000 if filing jointly. I'm not arguing here about what's right, just pointing out that the IRS has seen these arguments so often that they've streamlined the process of rejecting them and added stiff penalties on top of everything else.
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