Authorities Cited: Code of Federal Regulations 26 C.F.R. § 301.6721 Supreme Court 461 U.S. 757, 766 484 U.S. 29, 32-45 514 U.S. 938, 947-948 531 U.S. 57 535 U.S. 137, 148-152 Circuit Courts 790 F.2d 611, 617 860 F.2d 683, 686 879 F.2d 561, 564 886 F.2d 1200, 1209-1225 901 F.2d 1494, 1496 925 F.2d 1153, 1155 948 F.2d 549, 554-555 989 F.2d 1077, 1080 59 F.3d 988, 992 72 F.3d 234, 242 74 F.3d 169, 173-174 103 F.3d 923, 925 122 F.3d 820, 821 143 F.3d 704, 716 265 F.3d 787, 794-795 314 F.3d 1091, 1094 350 F.3d 925, 929-930 363 F.3d 916, 922 479 F.3d 1005, 1013 511 F.3d 908, 917 Federal Rules of Evidence Fed. R. Evid. 201(b) Fed. R. Evid. 801(d)(2)