Authorities Cited: United States Code 26 U.S.C. § 66(a) 26 U.S.C. § 66(c) 26 U.S.C. § 6013(d)(3) 26 U.S.C. § 6015 26 U.S.C. § 6015(b) 26 U.S.C. § 6015(b)(1)(A) 26 U.S.C. § 6015(b)(1)(B) 26 U.S.C. § 6015(e) 26 U.S.C. § 6015(e)(4) 26 U.S.C. § 6015(f) 26 U.S.C. § 6015(h)(2) Supreme Court 226 U.S. 384, 389 511 U.S. 244 Circuit Courts 751 F.2d 1037, 1039 846 F.2d 1239, 1242 872 F.2d 926, 928-929 972 F.2d 1090, 1094 53 F.3d 1064, 1067 90 F.3d 396, 399 133 F.3d 1141, 1144-1145 252 F.3d 1039, 1050-1051 345 F.3d 683, 691 376 F.3d 1015, 1024 439 F.3d 1009, 1012-1014 457 F.3d 1009, 1015-1016 499 F.3d 969, 977 500 F.3d 1019, 1021