Authorities Cited: United States Code 26 U.S.C. § 7482(a)(1) 26 U.S.C. § 7482(c)(4) 28 U.S.C. § 1912 Circuit Courts 805 F.2d 902, 906 222 F.3d 830, 833 478 F.3d 1236, 1250 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) Fed. R. App. P. 38