Authorities Cited: United States Code 26 U.S.C. § 6331 26 U.S.C. § 6331(e) 26 U.S.C. § 6331(i)(3)(B)(ii) 26 U.S.C. § 6331(i)(5) 26 U.S.C. § 6331(k) 26 U.S.C. § 6331(k)(1)(B) 26 U.S.C. § 6331(k)(3)(A) 26 U.S.C. § 6331(k)(3)(B) 26 U.S.C. § 6334(d) 26 U.S.C. § 6402(a) 26 U.S.C. § 6502(a)(1) 26 U.S.C. § 6634(a)(9) 26 U.S.C. § 7401 Supreme Court 284 U.S. 281, 283 472 U.S. 713, 721 535 U.S. 274 Circuit Courts 333 F.2d 100, 116 474 F.2d 565, 570 576 F.2d 650, 652 740 F.2d 851, 854 751 F.2d 123, 127 790 F.2d 853, 858 876 F.2d 485, 489 72 F.3d 802, 806 99 F.3d 1559, 1563 139 F.3d 861, 863 160 F.3d 1309, 1313 303 F.3d 1271, 1274 348 F.3d 509, 512 391 F.3d 1295, 1297-1298 434 F.3d 1234 429 F. Supp. 2d 561, 574-575