Authorities Cited: United States Code 26 U.S.C. § 6331(a) 26 U.S.C. § 6331(b) 26 U.S.C. § 6331(d) 26 U.S.C. § 6621(a)(1) 26 U.S.C. § 7426(a)(1) 28 U.S.C. § 1291 30 U.S.C. § 1702(14) 30 U.S.C. § 1721 Code of Federal Regulations 26 C.F.R. § 301.7426 Supreme Court 437 U.S. 322, 330 478 U.S. 310, 319 500 U.S. 136, 139 510 U.S. 510, 516 Circuit Courts 551 F.2d 1169 754 F.2d 338, 340 216 F.3d 827, 831 367 F.3d 1087, 1091 370 F.3d 901, 908 481 F.3d 724, 732 503 F.3d 847, 852 528 F.3d 703, 710 533 F.3d 1136, 1140 Federal Rules of Civil Procedure Fed. R. Civ. P. 52(c)