Authorities Cited: United States Code 26 U.S.C. § 3102(a) 26 U.S.C. § 3403 26 U.S.C. § 6671 26 U.S.C. § 6672 26 U.S.C. § 6672(a) 26 U.S.C. § 7201 26 U.S.C. § 7202 Supreme Court 121 U.S. 1, 10 361 U.S. 212, 213-219 436 U.S. 238, 243-244 437 U.S. 1, 15-16 437 U.S. 82, 90-91 471 U.S. 130, 136-144 481 U.S. 400 488 U.S. 33, 40-42 489 U.S. 705, 717 535 U.S. 625 Circuit Courts 486 F.2d 302, 304 820 F.2d 118, 119-120 843 F.2d 421, 428 916 F.2d 595, 599-600 988 F.2d 1029, 1032 990 F.2d 1166, 1168 53 F.3d 1500, 1513 83 F.3d 1175, 1178 279 F.3d 917, 921 324 F.3d 1210, 1214 359 F.3d 1246, 1250 469 F.3d 896, 902-904 477 F.3d 1226, 1237 510 F.3d 1280, 1284 518 F.3d 832, 850-852