Hello, I have redeemed lawful money for over 3 years and did the deduction on 2014, 2015, and 2016 returns which I filed a bit late. Just this week I received a CP15 notice of penalty charge for my 2014 return. The notice says due by Feb 5, 2018. How are people successfully refuting the frivolous filing penalty? Some have mentioned phone calls to the IRS. What information is being conveyed in the phone conversation? Are suitors just writing back to the IRS and explaining that the redemption of lawful money is not mentioned in any of the frivolous filing categories that are listed in the IRS documentation? Advice or links are greatly appreciated.

Regards, kevin in Phoenix