Authorities Cited: United States Code 26 U.S.C. § 6673(a)(1) 26 U.S.C. § 7482(a)(1) 26 U.S.C. § 7482(c)(4) 28 U.S.C. § 1912 Circuit Courts 771 F.2d 471, 472-473 805 F.2d 902, 904 832 F.2d 1504, 1511 919 F.2d 1440, 1448 920 F.2d 619, 629-631 969 F.2d 951, 953 62 F.3d 1266, 1270 222 F.3d 830, 833 442 F.3d 1251, 1253 502 F.3d 1237, 1243-1244 514 F.3d 1047 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) Fed. R. App. P. 38