obligations under the tax laws. According to the IRS, that is considered to be a "frivolous" argument, which is subject to $5,000 fine. Inserting the phrase "nunc pro tunc" or similar arguments on a return or other document submitted to the IRS has no legal effect. Litigation A judgment nunc pro tunc is an action by a trial court correcting a clerical, rather than judicial, error in a prior judgment. A nunc pro tunc may be signed even after the trial court loses its plenary power. For appellate purposes, a nunc pro tunc judgment that is correctly taken ordinarily does not extend appellate deadlines. Catholic Church In the Catholic Church, a bishop's resignation is often accepted by the Holy See nunc pro tunc, which means it is tentatively accepted, but the Pope needs some time to locate and appoint a replacement for that diocese. The announcement of the new appointment is usually accompanied by actual acceptance of the outgoing bishop's resignation. References Latin legal terminology