Authorities Cited: United States Code 26 U.S.C. § 7602 26 U.S.C. § 7608(b)(2)(A) 28 U.S.C. § 1291 42 U.S.C. § 1983 Code of Federal Regulations 28 C.F.R. § 60.2(a) Supreme Court 386 U.S. 18, 23 440 U.S. 741, 753 468 U.S. 897, 919 469 U.S. 1039 506 U.S. 1003 528 U.S. 152, 161 542 U.S. 296 Circuit Courts 545 F.2d 869, 873 611 F.2d 78, 79 648 F.2d 814, 818 665 F.2d 607, 611 674 F.2d 185, 188-189 687 F.2d 749, 753 733 F.2d 1208, 1211-1212 746 F.2d 176, 183-184 779 F.2d 956, 960 822 F.2d 166, 174 849 F.2d 812, 819 870 F.2d 312, 315 877 F.2d 281 881 F.2d 696 933 F.2d 307, 313 937 F.2d 1183, 1186-1189 970 F.2d 899 992 F.2d 1091 992 F.2d 1095 994 F.2d 1002, 1018-1019 61 F.3d 214 67 F.3d 1092, 1094-1098 131 F.3d 1325, 1328 146 F.3d 269 162 F.3d 237, 249 166 F.3d 396 233 F.3d 783, 798 258 F.3d 156 302 F.3d 120 361 F.3d 232, 240 384 F.3d 140, 145-147 454 F.3d 131, 137 776 F. Supp. 907, 920-921