Here is a more recent Memorandum. Check out the top of Page 15 and remember that Demanding Redeemed Lawful Money means you hold US notes in the form of Federal Reserve notes.
P.S. This was brought to my attention by a suitor who has just received his full state and federal refunds for the third year straight.
P.P.S. I am a bit concerned about this disclaimer -
When dealing with property rights does not the mere weight require specificity?This document, including the relevant legal authorities cited, is not
intended to provide an exhaustive list of frivolous tax arguments. Merely
because a frivolous argument is not included in this document does not
mean that it is not frivolous. Taxpayers may not rely on frivolous
arguments to avoid or evade federal taxes. The government and courts are
not precluded from penalizing taxpayers who raise a frivolous argument
not addressed in this document.