Authorities Cited: United States Code 26 U.S.C. § 6221 26 U.S.C. § 6231(a)(7) 26 U.S.C. § 6700 Supreme Court 282 U.S. 270, 276 467 U.S. 822, 828 484 U.S. 3, 6 Circuit Courts 63 F.2d 630, 631 511 F.2d 929, 931 693 F.2d 844, 846 762 F.2d 1334, 1337 859 F.2d 115 868 F.2d 1081 872 F.2d 245, 246 892 F.2d 1115, 1118 926 F.2d 1051, 1055 980 F.2d 1409, 1411 994 F.2d 1542, 1548 26 F.3d 370, 375 51 F.3d 618, 621-622 113 F.3d 670, 676-678 114 F.3d 795, 798 133 F.3d 469, 471 147 F.3d 221 158 F.3d 530, 533-534 173 F.3d 1369, 1370 175 F.3d 889, 892-893 177 F.3d 119, 125