Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts application of the canons of construction for statute interpretation, require supervisory approval must be obtained before the first communication to the taxpayer that demonstrates that an initial determination has been made?

Does the Tenth Circuit's opinion regarding the plea agreement violate Rule 11 of the Federal Rules of Criminal Procedure and the well-established legal precedents regarding contract law and so the plea agreement does make the District Court judgement include all taxes, penalties, and interest?

Does the legislative history and intent combined with the Tax Court Judicial history, the internal revenue manual instructions, and the Supreme Courts application of the canons of construction for statute interpretation, require supervisory approval must be obtained before the first communication to the taxpayer that demonstrates that an initial determination has been made?