Authorities Cited: United States Code 26 U.S.C. § 104(a) 26 U.S.C. § 104(a)(2) 26 U.S.C. § 6651(a)(3) 26 U.S.C. § 7430 28 U.S.C. § 46(d) Supreme Court 281 U.S. 111, 115-150 311 U.S. 112, 116-161 504 U.S. 229 519 U.S. 79, 117 Circuit Courts 263 F.2d 119 319 F.2d 532 661 F.2d 1206, 1209 938 F.2d 1255, 1258 24 F.3d 159, 166 43 F.3d 1451, 1452 141 F.3d 1453, 1454 202 F.3d 854, 857-858 210 F.3d 1346, 1347 213 F.3d 1187 220 F.3d 353, 365 223 F.3d 1261, 1265 240 F.3d 369, 372 106 F. Supp. 2d 1234