I believe that I can steer NYGman to deduction. I want you to sift through the memorandums and manual instructions to IRS agents and look for any clues that redeeming lawful money (outside the scope of demanding metal) has any merit to deem frivolous. I have a collection of these for you but you likely prefer to simply surf them out for yourself.

Exactly what does the IRS agent think?

Please point out anything that looks like it applies. There is mention of Rickman in one for example, but that is applied to Gary RICKMAN demanding metal.