Authorities Cited: United States Code 15 U.S.C. § 1261 26 U.S.C. § 5822 26 U.S.C. § 5841 26 U.S.C. § 5845 26 U.S.C. § 5845(a)(8) 26 U.S.C. § 5845(f) 26 U.S.C. § 5845(f)(1) 26 U.S.C. § 5861(d) 26 U.S.C. § 5861(f) 26 U.S.C. § 5871 27 U.S.C. § 5822 Circuit Courts 456 F.2d 278, 281-282 475 F.2d 806, 811 526 F.2d 701 559 F.2d 1108, 1109 567 F.2d 523, 526 664 F.2d 696 690 F.2d 439 947 F.2d 32, 36 93 F.3d 269, 274 152 F.3d 618, 627-628 290 F.3d 370 808 F. Supp. 663 Federal Rules of Criminal Procedure Fed. R. Crim. P. 29(b)