Authorities Cited: United States Code 26 U.S.C. § 7482(a)(1) Supreme Court 470 U.S. 564, 573-574 541 U.S. 1009 544 U.S. 40 Circuit Courts 396 F.2d 701 622 F.2d 709, 712-713 3 F.3d 1229 321 F.3d 1037 337 F.3d 833 341 F.3d 364 429 F.3d 1026, 1029-1032 431 F.3d 439, 439-440 522 F.3d 1229