Here's a sample page from an IRS letter which was refused for cause:
The red ink original was sent back to the agency within 72 hours of receiving the letter, via registered mail with return receipt.
Two black ink copies were sent via registered mail with return receipt to a USDC in the region, with clerk instructions.
The clerk was instructed to file one of the copies into a miscellaneous case jacket which had been bought previously with lawful money ($39.00 at the time), and to stamp and return the other copy to the sender (me) in the SASE.
This can get expensive if the agency inundates you with presentments.
If the presentment isn't too important you can save money by using certified mail instead of registered.
If it's a big deal, like a levy or seizure proposal, then a miscellaneous case jacket won't do. You'd have to go on the offensive and file a Libel of Review in a civil case jacket.
The original cognizance of the USDC may or may not impress a presenter, depending on who it is.
I once made a fraudulent debt collector go away with a miscellaneous case jacket R4C, after he had begun to garnish my wages in order to collect a trumped up hospital bill which was allegedly owed by a judgement proof family member with the same last name.
The debt collector was an attorney who had evidently bought the debt and who had fudged paperwork at the county court to make it look like my person owed it, even though neither I nor my numbered trust account FIRST M LAST had any involvement with the bill or the hospital whatsoever.
I suspect he backed off because of the embarrassment that his forged paperwork would cause him among his colleagues.
I had to eventually file a Libel of Review to deal with the IRS however, because they were undeterred by my misc. case file. Best money I ever wasted