Authorities Cited: United States Code 26 U.S.C. § 3403(a) 26 U.S.C. § 4051(a)(1)(E) 26 U.S.C. § 4052(a)(1) 26 U.S.C. § 4601(a) Code of Federal Regulations 26 C.F.R. § 48.4061(a) 26 C.F.R. § 145.4051 Supreme Court 284 U.S. 552, 560 447 U.S. 102, 108 467 U.S. 837, 104-843 Circuit Courts 980 F.2d 1418, 1420 118 F.3d 1461, 1463-1464 245 F.3d 1217, 1223 293 F.3d 1338, 1343