The United States has sued The suit alleges that Sellers utilizes a frivolous argument that maintains that the federal government has created a "strawman" for each U.S. citizen and an account exists at the Treasury Department for the strawman. Sellers is accused of assisting clients in preparing documents to obtain funds from these non-existent accounts.
Also called the "commercial redemption" scheme, this one involves taxpayers filing Forms 1099-OID to claim huge amounts of tax withholding and refunds based on those amounts.