'Legal Tender' does not extinguish any debt, merely defers the debt. Only real money can extinguish a debt, and according to even the "current" constitution, that consists of coin.
To coin Money, regulate the Value thereof, and of foreign Coin, and fix the Standard of Weights and Measures;
To provide for the Punishment of counterfeiting the Securities and current Coin of the United States;
The Puerto-Rican-based IRS is a collection agent corporation tasked with collecting 1040 "taxes" for the non-federal private corporation the Federal Reserve, for their printing of new legal tender debt. Not a single plug nickel from our IRS 1040 payments pays for any federal program. See the Grace Commission on this.
