Authorities Cited: United States Code 26 U.S.C. § 6323 26 U.S.C. § 6325 26 U.S.C. § 6325(b)(4) 26 U.S.C. § 6325(b)(4)(A) 26 U.S.C. § 6325(b)(4)(B) 26 U.S.C. § 7422 26 U.S.C. § 7426 26 U.S.C. § 7426(a)(4) 28 U.S.C. § 1331 28 U.S.C. § 1346 28 U.S.C. § 1346(a)(1) Supreme Court 254 U.S. 141, 142 332 U.S. 380, 387-388 425 U.S. 820, 834 463 U.S. 206, 212 494 U.S. 596, 601 514 U.S. 527 Circuit Courts 64 F.3d 456 134 F.3d 817, 820 332 F.3d 893, 895 428 F.3d 583, 595 509 F.3d 729, 731 4 F. Supp. 2d 213 348 F. Supp. 2d 807, 812-814