Authorities Cited: United States Code 26 U.S.C. § 6020(b) 26 U.S.C. § 7482(a)(1) 28 U.S.C. § 1912 44 U.S.C. § 3501 44 U.S.C. § 3512 44 U.S.C. § 3512(a) Code of Federal Regulations 5 C.F.R. § 1320 Supreme Court 404 U.S. 519, 520 494 U.S. 26, 33 Circuit Courts 729 F.2d 652, 656 832 F.2d 1504, 1510 908 F.2d 669, 675 920 F.2d 619 935 F.2d 1106, 1110 951 F.2d 1189, 1191-1192 969 F.2d 951, 953 306 F.3d 1003, 1031 502 F.3d 1237 507 F.3d 1092, 1094 514 F.3d 1119, 1123 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a) Fed. R. App. P. 38 768 F. Supp. 409, 411