Authorities Cited: United States Code 26 U.S.C. § 1(f) 26 U.S.C. § 6651(a)(1) 26 U.S.C. § 6673(a)(1) 26 U.S.C. § 6673(a)(1)(A) 26 U.S.C. § 7482(a)(1) 28 U.S.C. § 1912 Circuit Courts 638 F.2d 182, 184 765 F.2d 939, 941 130 F.3d 1388, 1391 270 F.3d 1297, 1298 405 F.3d 1109, 1117 521 F.3d 1289, 1291-1292 523 F.3d 1272, 1274 Federal Rules of Appellate Procedure Fed. R. App. P. 34(f) Fed. R. App. P. 38