Authorities Cited: United States Code 26 U.S.C. § 6015 26 U.S.C. § 6663(a) 26 U.S.C. § 6663(b) 26 U.S.C. § 7454(a) Supreme Court 425 U.S. 308, 318 439 U.S. 322, 330 543 U.S. 220 Circuit Courts 841 F.2d 643, 645 889 F.2d 1531, 1535 891 F.2d 1212, 1215 950 F.2d 1419, 1424 39 F.3d 658, 664 125 F.3d 989, 995 183 F.3d 537, 538 192 F.3d 295, 305-306 304 F.3d 165, 175-176 348 F.3d 569, 583 419 F.3d 829, 833-834 444 F.3d 771, 776-778 480 F.3d 769, 777-778 489 F.3d 1018, 1023-1025 509 F.3d 736, 740-745 515 F.3d 947, 955 Federal Sentencing Guidelines U.S.S.G. §2T1.1 U.S.S.G. §2T4.1 Federal Rules of Criminal Procedure Fed. R. Crim. P. 16(b)(1)(A)