Eleventh Circuit: June 7, 2004
Appeal from the Northern District of Georgia
Before: Hull, Edmondson
Full Text: PDF
Authorities Cited: United States Code 26 U.S.C. § 6401(a) 26 U.S.C. § 6402(a) 26 U.S.C. § 6501 26 U.S.C. § 6511 26 U.S.C. § 6513(c)(1) 26 U.S.C. § 7422 Supreme Court 284 U.S. 281, 282 494 U.S. 596, 609 Circuit Courts 65 F.2d 132, 133-134 914 F.2d 499, 500-504 63 F.3d 663, 666 172 F.3d 859 268 F.3d 497 273 F.3d 1315, 1317 311 F.3d 1066, 1072