Authorities Cited: United States Code 26 U.S.C. § 7122 26 U.S.C. § 7122(a) 28 U.S.C. § 1340 28 U.S.C. § 1346 28 U.S.C. § 1346(a)(1) 28 U.S.C. § 1346(a)(2) 28 U.S.C. § 1491(a)(1) 28 U.S.C. § 1631 Supreme Court 332 U.S. 407, 468 382 U.S. 341, 386 510 U.S. 471, 475 514 U.S. 527, 529 Circuit Courts 303 F.2d 1, 4 672 F.2d 959, 968 754 F.2d 49, 55 934 F.2d 266, 269 937 F.2d 1276, 1280 14 F.3d 36, 37 14 F.3d 572, 578 28 F.3d 610 56 F.3d 1353, 1355 94 F.3d 795, 801 198 F.3d 372, 376 242 F.3d 1065 297 F.3d 1270, 1274 390 F.3d 1336, 1338 391 F.3d 1313, 1315