Authorities Cited: United States Code 26 U.S.C. § 6402(k) 26 U.S.C. § 7422(a) Code of Federal Regulations 26 C.F.R. § 301.6402 Supreme Court 288 U.S. 62, 70 325 U.S. 293, 296-299 463 U.S. 476, 478-479 Circuit Courts 595 F.2d 1147 727 F.2d 741, 745 833 F.2d 655, 658-662 929 F.2d 329 8 F.3d 1169, 1173 94 F.3d 291, 294 233 F.3d 1049, 1053-1054 408 F.3d 900 479 F.3d 522, 525-526 489 F.3d 808, 812