Authorities Cited: United States Code 26 U.S.C. § 3101(a) 26 U.S.C. § 3121 26 U.S.C. § 3121(b) 26 U.S.C. § 3121(b)(10) 26 U.S.C. § 3121(b)(6)(B) Code of Federal Regulations 26 C.F.R. § 31 26 C.F.R. § 31.3121(b)(10) Supreme Court 447 U.S. 102, 108 485 U.S. 351, 354 510 U.S. 135, 147-148 530 U.S. 1, 6 Circuit Courts 333 F.2d 157 118 F.3d 1526, 1528 151 F.3d 742 153 F.3d 1233, 1245 245 F.3d 1217, 1228 291 F.3d 718, 721 282 F. Supp. 2d 997 353 F. Supp. 2d 1217, 1223-1227 353 F. Supp. 2d 1229 456 F. Supp. 2d 1115