Authorities Cited: United States Code 2 U.S.C. § 431 2 U.S.C. § 432 2 U.S.C. § 433 2 U.S.C. § 434 2 U.S.C. § 437(2) 26 U.S.C. § 9001 26 U.S.C. § 9002(7) 26 U.S.C. § 9005(b) 26 U.S.C. § 9007 26 U.S.C. § 9008 26 U.S.C. § 9008(c) 26 U.S.C. § 9008(g) 26 U.S.C. § 9008(h) 26 U.S.C. § 9010(b) 26 U.S.C. § 9011(a) 26 U.S.C. § 9011(b) 28 U.S.C. § 1291 28 U.S.C. § 1292(a)(1) 28 U.S.C. § 2201 31 U.S.C. § 3713 Code of Federal Regulations 11 C.F.R. § 9008.11 11 C.F.R. § 9008.12(a)(3) 11 C.F.R. § 9008.3(a) 11 C.F.R. § 9008.3(a)(2) 11 C.F.R. § 9008.3(a)(4)(i) 11 C.F.R. § 9008.4(b) Supreme Court 489 U.S. 235, 240 536 U.S. 961 537 U.S. 1112, 1123 Circuit Courts 735 F.2d 469, 475 750 F.2d 70, 77 862 F.2d 841, 843 881 F.2d 1035, 1037 999 F.2d 1417, 1421 13 F.3d 412, 414 53 F.3d 356 147 F.3d 1316, 1318 216 F.3d 970, 976 244 F.3d 888, 908 275 F.3d 1320, 1331 289 F.3d 1329, 1337-1338 344 F.3d 1161, 1167 358 F.3d 804, 809 391 F.3d 1287, 1291 393 F.3d 1223, 1226 432 F.3d 1259, 1263 Federal Rules of Civil Procedure Fed. R. Civ. P. 56(c)