Authorities Cited: United States Code 26 U.S.C. § 664(c) 26 U.S.C. § 6401(c) 26 U.S.C. § 6511(a) 26 U.S.C. § 7422(a) 28 U.S.C. § 1346(a)(1) 28 U.S.C. § 2401 28 U.S.C. § 2401(a) Code of Federal Regulations 26 C.F.R. § 301.6511(a) Supreme Court 245 U.S. 418, 425 486 U.S. 281, 291 489 U.S. 803, 809 494 U.S. 596, 601 503 U.S. 249, 253 543 U.S. 50, 60 Circuit Courts 842 F.2d 570, 571-574 141 F.3d 662 147 F.3d 1301, 1315 147 F.3d 1316, 1318 180 F.3d 1277, 1281 323 F.3d 906, 914 396 F.3d 1289, 1295 408 F.3d 689, 708 410 F.3d 1275, 1278 432 F.3d 1282, 1288