Authorities Cited: United States Code 26 U.S.C. § 7482(a)(1) 28 U.S.C. § 1915(e)(2)(B)(i) Circuit Courts 732 F.2d 752, 754 31 F.3d 979, 984 113 F.3d 670, 676 144 F.3d 664, 679 528 F.3d 773, 781 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2)