I had an IRS agent use that case in his argument to me concerning a zero filing that was previously issued. I explained Beard's argument and explained my position and the matter was easily resolved. I think that a computer must be scanning the returns. If Zero return, it is kicked out as a possible frivolous return under RIFEN v. US and BEARD v. COMMISSIONER.

I appreciate your argument Casper. In Rickman v. US, Rickman made a similar mistake. So too in MILAM. If I argue, I keep my words few and I stay on point.

Further, Beard argued he had no INCOME. That is absurd. Even if I redeem the notes, I still received notes [income]. What matters is my demand. Said another way, if I was 62 and eligible for social security, IF I do not apply, it ain't coming.

Shalom,
MJ