Authorities Cited: United States Code 26 U.S.C. § 1 26 U.S.C. § 6212(a) 26 U.S.C. § 6213 26 U.S.C. § 6213(a) 26 U.S.C. § 6320(a) 26 U.S.C. § 6321 26 U.S.C. § 6330(a) 26 U.S.C. § 6330(d) 26 U.S.C. § 6330(d)(1) 26 U.S.C. § 6331(a) 26 U.S.C. § 7442 Circuit Courts 756 F.2d 38, 40 357 F.3d 143, 146 365 F.3d 580, 581 376 F.3d 1254, 1257 413 F.3d 297 Federal Rules of Appellate Procedure Fed. R. App. P. 13 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(1)