Authorities Cited: United States Code 26 U.S.C. § 166(a) 26 U.S.C. § 166(d) 26 U.S.C. § 1001(a) 26 U.S.C. § 1012 26 U.S.C. § 6212 26 U.S.C. § 7453 26 U.S.C. § 7482(a)(1) 26 U.S.C. § 7491(a)(1) Code of Federal Regulations 26 C.F.R. § 1.1012 Supreme Court 165 U.S. 606, 622 Circuit Courts 126 F.2d 588, 592 150 F.2d 179, 182 583 F.2d 1295, 1300 620 F.2d 1176, 1182 731 F.2d 267, 275-276 871 F.2d 64, 66-67 394 F.3d 1030, 1035