Authorities Cited: United States Code 26 U.S.C. § 3101 26 U.S.C. § 3102 26 U.S.C. § 3111 26 U.S.C. § 3121(a)(1) 26 U.S.C. § 3121(a)(2) 26 U.S.C. § 6331(I) 26 U.S.C. § 6656 42 U.S.C. § 409(a)(4)(E) Code of Federal Regulations 26 C.F.R. § 301.6651 26 C.F.R. § 301.6656 Supreme Court 357 U.S. 63, 64-65 362 U.S. 145, 177 435 U.S. 21, 25-31 452 U.S. 247 469 U.S. 241, 245-690 516 U.S. 235, 250 529 U.S. 120, 132 540 U.S. 461, 489 Circuit Courts 19 F.2d 887 769 F.2d 126, 129-131 799 F.2d 18, 21 807 F.2d 280, 282-283 823 F.2d 1091, 1093 988 F.2d 975, 976 125 F.3d 551, 557 126 F.3d 915, 921 153 F.3d 1160 196 F.3d 499, 504 204 F.3d 1103, 1108 229 F.3d 688, 692 255 F.3d 599, 608 390 F.3d 1035, 1037-1038 438 F.3d 739, 745 451 F.3d 8, 12 473 F.3d 790, 798 496 F.3d 730, 738