Interesting report from the IRS-

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

Actions Are Needed to Better Identify
and Address Individuals Who File
Tax Returns Using Frivolous Arguments

August 31, 2016

https://www.treasury.gov/tigta/audit...01640069fr.pdf

Of course "redeeming lawful money" is not included as there is no "frivolidity" in the position or method but it may be interesting to some anyway.