For the tax years 2015-18 I had redeemed lawful money but did not claim it due to issues (FrivPen) I was having with the State of Oregon. In 2018 I reduced my income partially with lawful money redemption and received the return without issue. Believing I had overcome any errors I may have made in the past I submitted an amended return for 2015-17 on Sept 3 2019. 2015 was reject outright for being submitted too late. The other two have not been processed. I finally turned to "Taxpayer Advocacy Service" to find out why the forms had not been processed. Of course I had to wait 30 days for reply, they informed me that the forms had been lost and needed to be resubmitted. Wait another 30 days and I get word that they considered the return Frivolous. I told the advocate to tell them that they must inform me of exactly what was frivolous, nothing vague like the listing they send out stating the items courts have found frivolous, but not Lawful Money Redemption.

After 2 weeks of no IRS letter, I called the advocate and was told IRS Office building is closed so no letters are being sent. They are sending out stimulus checks, why can't they send out other correspondence?

I find it odd that a frivolous return was not sited immediately and a letter issued at the out set.
I find it odd that 2015 return was not lost but was rejected for other reasons.

Now what do I do? If they send a frivolous return letter to me, how do I respond, "You accepted my lawful money reduction in 2018??" , "Redemption of Lawful Money is not on the list of Frivolous Returns".

Should I put in a FOIA request to see the discussions involving my return? Has anyone ever done this? Any tips?

Recently lost my job due to COVID and could really use that money. I also reduced income in 2019, lets see if they accept that, still waiting.