So I have an extremely controversial tax case. There's no clear explanation of it in the law as I have been told by a couple of attorneys whom I paid. But we did develop an argumentative structure as to why I don't have to pay the tax. I am not going to go into the details on this. My question is as follows. I have two options either pay 5k USD for a private letter ruling from IRS with attorney fees for preparation on top or simply send a protective tax form with an explanation as to why I do not owe anything. I am leaning towards the latter. However attorneys are telling me to attach a ceck to my protective form in order to make IRS respond in the form of tax refund should they agree with our arguments. However, I will have to open a bank account in the US for this and since I am neither a resident nor citizen of US, it will be extremely difficult. I want to send a tax form claiming zero tax being owed in my case with an explanation attached. No checks. Will the IRS even respond to such a filing? If not then what should I do in your opinion?