Authorities Cited: United States Code 26 U.S.C. § 7483 26 U.S.C. § 7502 26 U.S.C. § 7502(a)(1) Supreme Court 404 U.S. 519, 520-521 502 U.S. 244, 248-249 Circuit Courts 52 F.3d 858, 860-862 67 F.3d 1489, 1493-1494 182 F.3d 733, 735-736 200 F.3d 1268, 1274 357 F.3d 1108, 1111 383 F.3d 1187, 1194 439 F.3d 636, 642 459 F.3d 1059, 1062 481 F.3d 1249, 1253-1254 Federal Rules of Appellate Procedure Fed. R. App. P. 3(c) Fed. R. App. P. 13(a)(1) Fed. R. App. P. 13(a)(2) Fed. R. App. P. 13(c) Fed. R. App. P. 34(f)