The refusal for cause properly published stays progress. I have mentioned that the Albany Remand is under attack; that KAHN is doing his best to end the evidence repository at over 100 Docs, most of them Refusals for Cause.
However there are some very convincing success stories that requesting a formal assessment or audit, with the participation of the subject "taxpayer" will induce an honest refund. This plays on the right to be heard. The response to the IRS Letter is to engage the agent to continue evaluation of the tax liability.