Note:

If a communication is from a phone call, forward a copy of the AMS history (document the taxpayer's statements verbatim, if possible) along with the fraud indicator check sheet to the CFFC

If you continue to receive frivolous correspondence from the taxpayer after the case is closed, send it on Form 3210 to the Ogden Frivolous Filer Unit at the address shown in (7) above. Ogden will document receipt of the correspondence and send Letter 3175-C, if appropriate.