Hey, thanks for the quick response. In viewing some of the documents here, it actually seems to me the civil action filing is what is most appropriate... in reading the LoR it seems that is to be a counterclaim to a given case. So far, there is no case filed. So unless someone tells me I'm completely off base, I'll write up the civil action suit this weekend with attachments being 1040, form 843, notice and demand, and copies of previous and current R4C. Perhaps I'll get the honor of serving the first summons to our new Treasury Secretary?