In all my years redeeming lawful money, filing LM tax returns, and helping others do it, I've never seen a frivolous penalty. But even if they did try a friv pen that's just what it would be... an attempt. Doesn't mean the filer really owes it nor would he pay it. It's just an attempt to collect. It's been a beautiful scam for them and they've had success with it before so ... why not another attempt?

The response this lawful money filer received below is typical. Now notice what's missing. And what is revealed by their omission.