Authorities Cited: United States Code 26 U.S.C. § 3101 26 U.S.C. § 3102(b) 26 U.S.C. § 6511(a) 26 U.S.C. § 7422 28 U.S.C. § 1346(a)(1) 28 U.S.C. § 2201 42 U.S.C. § 301 42 U.S.C. § 405(c)(4) 42 U.S.C. § 413(a)(2)(A)(ii) 42 U.S.C. § 911(a) Supreme Court 241 U.S. 33, 39 327 U.S. 358, 364 422 U.S. 66, 95 442 U.S. 560, 575-576 444 U.S. 11, 19 451 U.S. 77, 94 453 U.S. 1, 15 484 U.S. 174, 179 489 U.S. 527, 533 532 U.S. 275, 286-288 Circuit Courts 734 F.2d 545, 558 744 F.2d 1276, 1278 117 F.3d 1342, 1345 181 F.3d 1237, 1247 234 F.3d 514, 524 264 F.3d 1315 940 F. Supp. 160, 164