§ 446(e) consent is required even for improper treatments. See, for example, O. Liquidating v. Commissioner , 292 F.2d 225, 230-31 (3rd Cir. 1961), Wright Contracting Co. v. Commissioner, 316 F.2d 249, 254 (5th Cir. 1963), Witte, 513 F.2d at 393-95, Wayne Nut and Bolt, 93 T.C. at 51; Diebold, Helmsley v. U.S., 941 F.2