Whether the IRS violated the petitioner's procedural due process rights in the tax collection and assessment process

QUESTION PRESENTED Observing that an "assessment is expected to be rational, not flawless. Caulfield v. Comm’r, 33 F.3d 991, 993 (8th Cir. 1994). Material Issue Existing and entering summary judgment is not appropriate when there is evidence of a violation of procedural due process and the petitioner’s 14th Amendment rights in the tax collection and assessments of taxes by the United States. The IRS relied on third-party filings that failed to identify Mr. Paul as having worked for them and the third-party information was not self-authenticating documents. And whether the US district court lacks jurisdiction to entertain the United States’ current action to reduce assessments to judgment against Petitioner due to the fact that there was no authorization signed by the Attorney General under U.S. Code § 7401 and U.S. Code § 7402 (a). i