Comment: It might be frivolous because

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It might be frivolous because

The IRS taxes private money (Federal Reserve notes) rather than public money (United States notes). And the IRS might be a private institution, not a public one. And you agree to accept their notes and play by their rules when you endorse your checks.

Start reading up on redeeming lawful money: http://www.dailypaul.com/254983/redeemed-lawful-money