Authorities Cited: United States Code 26 U.S.C. § 6213 26 U.S.C. § 6331 26 U.S.C. § 6332 28 U.S.C. § 1295(a)(3) Supreme Court 323 U.S. 658 462 U.S. 198 528 U.S. 431, 439 Circuit Courts 155 F.3d 562 254 F.3d 1367, 1372 419 F.3d 944, 947-948 993 F. Supp. 907