Shikamaru;
Thank you for that Article. It is from a 1909 book by Victor MORAWETZ and that timing is important to me. I did not take time to read through carefully until this morning and of course am processing through a new demonstration that is being sanitized. I feel that I can describe it.
The IRS was threatening to levy a small company for $5K in penalties. The company called the IRS agent to work out a payment plan and the agent claimed no authority to deal but recommended the Abatement Form. The company filled out the form and Attached a typical Deposit Slip that had the Stamp on it. On the Attachment was:
III. We should not presume the IRS has the right to seize our property, as proposed. If the IRS were to levy our bank account property interesting legal and jurisdictional issues would result considering that a portion of said account contains redeemed lawful money pursuant to 12 USC Section 411.
For science sake I regret that there were four reasons given in argument so one might say that any or all contributed to the forgiveness. You should see a sanitized package of the documentation soon.
What I truly appreciate about your find Shikamaru is that in 1909 we find the banks keeping two separate ledgers between lawful money and bank notes.