Authorities Cited: United States Code 26 U.S.C. § 6511 26 U.S.C. § 6511(a) 26 U.S.C. § 7422(a) 26 U.S.C. § 7502 28 U.S.C. § 1291 28 U.S.C. § 1346(a)(1) Code of Federal Regulations 26 C.F.R. § 301.7502 Supreme Court 111 U.S. 185, 193 241 U.S. 73, 76 285 U.S. 427, 430 337 U.S. 535, 537 431 U.S. 678, 684 464 U.S. 30, 35 494 U.S. 596, 601-602 499 U.S. 400, 415 504 U.S. 555, 560 514 U.S. 527, 531 516 U.S. 235, 239 543 U.S. 125, 128 Circuit Courts 269 F.2d 911, 913 277 F.2d 549, 551-553 505 F.2d 177, 179 599 F.2d 44 784 F.2d 728, 730 909 F.2d 1155, 1159-1161 966 F.2d 487, 488-491 13 F.3d 49 71 F.3d 1228, 1230-1232 127 F.3d 1249, 1251 279 F.3d 194, 198 280 F.3d 278, 290 383 F.3d 1187, 1191-1194 496 F.3d 291, 295 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c)