Authorities Cited: United States Code 26 U.S.C. § 6621(c)(3)(iv) 26 U.S.C. § 6621(c)(v) 26 U.S.C. § 7422 28 U.S.C. § 1346(a)(1) Supreme Court 402 U.S. 673, 681 420 U.S. 223, 233 Circuit Courts 870 F.2d 21, 30-31 941 F.2d 22, 27-28 70 F.3d 173, 178-179 71 F.3d 515, 517 101 F.3d 7, 10 275 F.3d 131, 135 449 F.3d 206, 219 450 F.3d 24, 31 478 F.3d 1, 7 501 F.3d 80, 97 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c)