I have been updating this opening post so all the major memorandums, notices and updates might be here.
The best way to discern how an IRS agent is going to interpret your Zero-Income Return based on Title 12 U.S.C. §411 is to study his Required Reading. His boss tells him what he has to read, to train him about the guidelines about when to issue a warning or $5K penalty for a frivolous filing.
I invite even the most skeptical readers to find a directive about redeeming lawful money as framed in the Fed Act and Title 12.
https://books.google.com/books?id=AM...otices&f=false - CFR Frivolous notices
https://www.irs.gov/pub/irs-news/ir-05-064.pdf
Notice 2007-61
http://www.irs.gov/pub/irs-drop/n-07-30.pdf
http://img843.imageshack.us/img843/3...tionsmemor.pdf
Notice 2007-30
http://www.irs.gov/pub/irs-drop/n-08-14.pdf
http://img51.imageshack.us/img51/349...tionsmemor.pdf
Notice 2008-14
https://www.irs.gov/pub/irs-irbs/irb10-17.pdf
Notice 2010-33 is inside this pdf:
https://www.irs.gov/pub/irs-irbs/irb10-17.pdf
Notice 2011-004
To save time I suggest keywords to search:
lawful
redeem
redemption
Title 12
411