Authorities Cited: United States Code 26 U.S.C. § 3101 26 U.S.C. § 3231(a) 26 U.S.C. § 6601(a) 26 U.S.C. § 6651(a) 26 U.S.C. § 6651(a)(3) Code of Federal Regulations 20 C.F.R. § 202.7 26 C.F.R. § 31.6205 Supreme Court 469 U.S. 241, 245-249 Circuit Courts 449 F.2d 228, 234 709 F.2d 1404, 1411 790 F.2d 853, 855 819 F.2d 1371, 1373-1374 860 F.2d 1235, 1241 920 F.2d 1196, 1201 970 F.2d 295, 296 49 F.3d 651, 657 234 F.3d 881, 886 289 F.3d 377, 381 349 F.3d 232, 239 479 F.3d 383, 387 482 F.3d 792, 798 443 F. Supp. 91, 98-99 792 F. Supp. 1338, 1345