I know of several instances.
Here, a state employee has been redeeming lawful money for some time.
Just yesterday I spoke with an early suitor. He began redeeming lawful money in 2004 but never stayed in touch during the LoR process, so that he did not publish his default judgment. He redeemed lawful money over the years consistently but never filed to get his Refunds. In about 2008 he got involved with the 1099-OID Form and got his R4C process with the IRS suddenly failed. Think about that...
He was declaring that the IRS had to Refund his private credit - not his Redeemed lawful money Withholdings.
Click Here. Be warned that people interested and doing this process report a 100% problem rate. Every one of the 1099-OID attempts and Refunds like shown here result in the IRS coming after their money back.