Authorities Cited: United States Code 2 U.S.C. § 431 2 U.S.C. § 455(a) 26 U.S.C. § 7602 28 U.S.C. § 516 28 U.S.C. § 1291 Supreme Court 174 U.S. 690, 698 222 U.S. 274, 281-282 377 U.S. 58, 66 406 U.S. 441, 444 418 U.S. 683, 694 437 U.S. 298 438 U.S. 726, 738 534 U.S. 438, 450 Circuit Courts 638 F.2d 1161 789 F.2d 1477, 1481 925 F.2d 476, 478 223 F.3d 775, 779-780 357 F.3d 1130, 1133 495 F.3d 1182, 1186 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6) 433 F. Supp. 239, 241 433 F. Supp. 620, 623