As for the LoR and R4C I couldn't care less. The fact that you R4C a document has no applicability in pleadings or with respect to IRS notices. While it may make you feel good, outside of the UCC, with respect to contracts, it is not applicable. You are free to mark and revert, but it serves no legal purpose used the way it is promoted here. There is a big misconception as to when R4C is applicable. However, this isn't my issue, and I don't care to debate it, as you are free to mark any document in any way you see fit. In the end, you will find you received no benefit for doing this.Of course, I have now probably opened myself up to a slew of posts telling me I am wrong and the R4C documents work. Even assuming R4C is applicable, what is you cause? Just because you disagree with the IRS view, would not give you cause to refuse a document. But again, you are free to have your views on this, I would just prefer to discus the redeeming of lawful money, specifically what legal support you have for taking the position that the redemption is not taxable.