Authorities Cited: United States Code 26 U.S.C. § 7602(d) 26 U.S.C. § 7609(h)(1) 28 U.S.C. § 1291 Supreme Court 379 U.S. 48, 57-58 Circuit Courts 769 F.2d 1440, 1443-1445 815 F.2d 1373, 1377 816 F.2d 1477, 1481 17 F.3d 1331, 1332-1333 161 F.3d 610, 613 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2)