No Marcel, never sued the IRS but have seen their computers just continue the billing cycle like you haven't told them anything about lawful money. I don't know where you are but it's a long slow process from first CP notice to FNOITL which would end in the garnishment/seizure. Could take years.

I suspect the IRS scam has been scientifically developed to work on most human animals and when they come across that one (in a million?) who actually knows what's going on, well... they just continue the billing cycle, right, what's the downside?

If you stand firm in the law and respond, dispute or R4C every IRS letter/notice they will eventually relent. Michael Joseph has written some effective letters although I wouldn't copy verbatim. You should come to know what you're talking about.