MOtL said:

" As much as I agree with the process of remedy presented in this forum, I think filing a 1040 while taking an LMR deduction is a big mistake."

I completely agree.
This strategy is sure to bring on frivolous return warnings soon, whenever the Iris 10 40 return evaluator agents get the memo from upstairs.
It seems like they always wait a while in order to draw as many fish into their net as possible and when they see that the catch is big enough to be worth their while, they draw up the net.