We give new lower bounds for the fragments of the Ideal Proof System (IPS) introduced by Grochow and Pitassi [Joshua A. Grochow and Toniann Pitassi, 2018]. The Ideal Proof System is a central topic in algebraic proof complexity developed in the context of Nullstellensatz refutation [Paul Beame et al., 1994] and simulates Extended Frege efficiently. Our main results are as follows. - mult-IPS_{Lin'}: We prove nearly quadratic-size formula lower bound for multilinear refutation (over the Boolean hypercube) of a variant of the subset-sum axiom polynomial. Extending this, we obtain a nearly matching qualitative statement for a constant degree target polynomial. - IPS_{Lin'}: Over the fields of characteristic zero, we prove exponential-size sum-of-ROABPs lower bound for the refutation of a variant of the subset-sum axiom polynomial. The result also extends over the fields of positive characteristics when the target polynomial is suitably modified. The modification is inspired by the recent results [Tuomas Hakoniemi et al., 2024; Amik Raj Behera et al., 2025]. The mult-IPS_{Lin'} lower bound result is obtained by combining the quadratic-size formula lower bound technique of Kalorkoti [Kalorkoti, 1985] with some additional ideas. The proof technique of IPS_{Lin'} lower bound result is inspired by the recent lower bound result of Chatterjee, Kush, Saraf and Shpilka [Prerona Chatterjee et al., 2024].

We prove two results that shed new light on the monotone complexity of the spanning tree polynomial, a classic polynomial in algebraic complexity and beyond. First, we show that the spanning tree polynomials having $n$ variables and defined over constant-degree expander graphs, have monotone arithmetic complexity $2^{Ω(n)}$. This yields the first strongly exponential lower bound on the monotone arithmetic circuit complexity for a polynomial in VP. Before this result, strongly exponential size monotone lower bounds were known only for explicit polynomials in VNP (Gashkov-Sergeev'12, Raz-Yehudayoff'11, Srinivasan'20, Cavalar-Kumar-Rossman'20, Hrubes-Yehudayoff'21). Recently, Hrubes'20 initiated a program to prove lower bounds against general arithmetic circuits by proving $ε$-sensitive lower bounds for monotone arithmetic circuits for a specific range of values for $ε\in (0,1)$. We consider the spanning tree polynomial $ST_{n}$ defined over the complete graph on $n$ vertices and show that the polynomials $F_{n-1,n} - ε\cdot ST_{n}$ and $F_{n-1,n} + ε\cdot ST_{n}$ defined over $n^2$ variables, have monotone circuit complexity $2^{Ω(n)}$ if $ε\geq 2^{-Ω(n)}$ and $F_{n-1,n} = \prod_{i=2}^n (x_{i,1} +\cdots + x_{i,n})$ is the complete set-multilinear polynomial. This provides the first $ε$-sensitive exponential lower bound for a family of polynomials inside VP. En-route, we consider a problem in 2-party, best partition communication complexity of deciding whether two sets of oriented edges distributed among Alice and Bob form a spanning tree or not. We prove that there exists a fixed distribution, under which the problem has low discrepancy with respect to every nearly-balanced partition. This result could be of interest beyond algebraic complexity.