I think that's a legitimate concern about the IRS.
The best way to experiment would be on returns which would get a refund no matter how you file them.
If the IRS threatens frivolous filing penalties a few years down the road, then replace the LM return with a "conventionally" filed return and since it will still show a refund is due, there should be no interest charges.
I've also noticed that the IRS seems to expand its confiscatory grasp ever more, where it could not reach before.
This may be due to court decisions in their favor, or secret international treaties due to the nature of the IMF, or some processes which I don't know anything about.
They seem to be able to stick their greedy covetous hands ever deeper into the bank account holders' pockets.
For example, some non-conventional ways of filing such as Pete HENDRICKSON's, worked for many years and then quit working for people.