Authorities Cited: United States Code 26 U.S.C. § 6651(2) 26 U.S.C. § 6651(a)(1) 26 U.S.C. § 7453 26 U.S.C. § 7482 26 U.S.C. § 7482(a) Supreme Court 404 U.S. 519, 520 Circuit Courts 920 F.2d 619, 629 969 F.2d 951, 952 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2)