Authorities Cited: United States Code 26 U.S.C. § 1 26 U.S.C. § 61 26 U.S.C. § 61(a) 26 U.S.C. § 63(a) 26 U.S.C. § 6651(a)(1) 26 U.S.C. § 6654 26 U.S.C. § 6673(a) 26 U.S.C. § 7482 26 U.S.C. § 7482(a)(1) 28 U.S.C. § 1912 44 U.S.C. § 3506(c)(1)(B) 44 U.S.C. § 3512 Code of Federal Regulations 26 C.F.R. § 1.1 Supreme Court 475 U.S. 709 Circuit Courts 519 F.2d 1280, 1283-1284 706 F.2d 1072, 1076 744 F.2d 1448 771 F.2d 471, 472 791 F.2d 68, 73 805 F.2d 902, 906 919 F.2d 1440, 1448 920 F.2d 619, 630-632 11 F.3d 983, 985 101 F.3d 486 442 F.3d 1251, 1253-1254 460 F.3d 884, 887 472 F.3d 1173, 1174 500 F.3d 1214, 1218 521 F.3d 1289 523 F.3d 1272, 1275-1277 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) Fed. R. App. P. 38