Tax season is here -- time for creative types everywhere to think up new reasons why they don't have to pay their fair share.

For these people, the IRS has a message: "We're not buying it."

The agency has released a list of four new "frivolous" legal arguments that some taxpayers are using as excuses to avoid paying their taxes. The arguments include these:

• "Misinterpretation of the 9th Amendment to the U.S. Constitution regarding objections to military spending."
• "Erroneous claims that taxes are owed only by persons with a fiduciary relationship to the United States or the IRS."
• "A non-existent 'Mariner’s Tax Deduction' (or the like) related to invalid deductions for meals."
• "Certain instances of misuse or excessive use of the section 6421 fuels credit."

Complete details about the new excuses can be found in IRS Notice 2008-14. Details about other frivolous arguments can be found here.

What's the most creative excuse you've ever heard from a taxpayer?