Authorities Cited: United States Code 26 U.S.C. § 6212 26 U.S.C. § 6212(a) 26 U.S.C. § 6213 26 U.S.C. § 6213(a) 26 U.S.C. § 7482(a) 26 U.S.C. § 7482(a)(1) Supreme Court 423 U.S. 161, 165 Circuit Courts 176 F.2d 538, 539 229 F.2d 672, 673-675 734 F.2d 545, 553 14 F.3d 572, 573 101 F.3d 1193, 1195 121 F.3d 390, 391 175 F.3d 889, 896 223 F.3d 1261, 1263 283 F.3d 1258, 1260