Authorities Cited: United States Code 5 U.S.C. § 553(b)(3)(A) Code of Federal Regulations 26 C.F.R. § 601.601(d)(2)(v)(d) Supreme Court 269 U.S. 443, 450-451 293 U.S. 465, 470 323 U.S. 134, 140 325 U.S. 410, 414 461 U.S. 300, 308-309 467 U.S. 837, 844 495 U.S. 472, 484 515 U.S. 323, 336 529 U.S. 576, 587 533 U.S. 218, 226-246 540 U.S. 526, 534 545 U.S. 546, 568 Circuit Courts 423 F.2d 485 637 F.2d 1041, 1043 660 F.2d 416 836 F.2d 818, 820 920 F.2d 1196, 1201 948 F.2d 174, 176 953 F.2d 1051, 1056 999 F.2d 973, 975-976 44 F.3d 328, 180-330 46 F.3d 382, 395 98 F.3d 194, 197 120 F.3d 1307, 1319 135 F.3d 457, 459 135 F.3d 1017, 1023-1024 157 F.3d 231, 252 190 F.3d 1165, 1176 192 F.3d 1068, 1073 231 F.3d 106, 108 251 F.3d 210, 214 277 F.3d 778, 781 300 F.3d 1065, 1069 347 F.3d 173, 181 348 F.3d 136, 140 349 F.3d 232, 239 389 F.3d 152, 154 393 F.3d 508, 518-519 433 F.3d 428, 433-434 435 F.3d 544, 546 475 F.3d 685, 687 513 F.3d 212, 224 515 F.3d 162, 169 515 F.3d 749, 750-753 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c) 460 F. Supp. 2d 713, 715-716