Authorities Cited: United States Code 5 U.S.C. § 500 5 U.S.C. § 500(b) 5 U.S.C. § 500(d)(1) 26 U.S.C. § 7521 26 U.S.C. § 7521(a) 26 U.S.C. § 7521(a)(1) 26 U.S.C. § 7521(b) 26 U.S.C. § 7521(b)(2) 26 U.S.C. § 7521(c) 28 U.S.C. § 2201 31 U.S.C. § 330 31 U.S.C. § 330(a) 31 U.S.C. § 330(a)(1) 31 U.S.C. § 330(b) Code of Federal Regulations 9 C.F.R. § 10.7(c)(1) 31 C.F.R. § 10.2 31 C.F.R. § 10.2(a) 31 C.F.R. § 10.4(a) 31 C.F.R. § 10.50 31 C.F.R. § 10.7 31 C.F.R. § 10.7(c) 31 C.F.R. § 10.7(c)(1) 31 C.F.R. § 10.7(c)(2) 31 C.F.R. § 10.7(c)(2)(i) 31 C.F.R. § 10.7(c)(2)(ii) 31 C.F.R. § 12 Supreme Court 463 U.S. 29, 43 467 U.S. 837, 104-844 503 U.S. 249, 253-254 533 U.S. 218, 226-227 Circuit Courts 307 F.3d 1300, 1312-1313 331 F.3d 1177, 1183 428 F.3d 998, 1001 488 F.3d 904, 911