Here we go again. I was sent a letter of Frivolous Return for my 2017-2018 tax returns. I responded that their statements of facts were too vague to allow me to determine any facts. I asked for any court case that stated that 12 USC 411 is no longer valid, that I do not have the right to redeem lawful money per the law. If they fail to do that than any court case that determines that the Lawful Money of the United States Treasury is under their jurisdiction.

Here is what I got in return via certified mail. "You included a position that has no basis in the law...." Is that to be construed that a court has to determine 12 USC 411 is based on law?. They also point to form a mention of Notice 2010-33. section (46) is my only cause for concern. "Any position described as frivolous in any revenue ruling or other published guidance in existence when the return adopting the position is filed with or the specified submission adopting the position is submitted to the Service. Returns or submissions that contain positions not listed above, which on their face have no basis for validity in existing law, or which have been deemed frivolous in a published opinion of the United States Tax Court or other court of competent jurisdiction, may be determined to reflect a desire to delay or impede the administration"

My question is has there been any relevant finding by any court that 12 USC411 is not valid or that IRS has jurisdiction over US Treasury Notes?

I intend to rebut this as well for lack of evidence but they will most likely ignore.

What will the IRS do next if I do not withdraw my amended returns within 30 days? What recourses do I have at my disposal that will not cost a fortune. I have been unemployed for nearly a year due to COVID, though I have recently obtained employment in my field, but I do not have resources sufficient for an expensive battle. They already have my money and I have had no issues in the past few returns with Lawful Money Reduction, I have always received a refund.

I also got a form 843 with just the amount of $500+ dollars. No explanation as to why or from where that credit was applied. I certainly didn't receive a check.