Authorities Cited: United States Code 18 U.S.C. § 1341 18 U.S.C. § 1343 18 U.S.C. § 1347 18 U.S.C. § 3731 26 U.S.C. § 1361 26 U.S.C. § 7201 26 U.S.C. § 7206 26 U.S.C. § 7206(1) 31 U.S.C. § 5315(c) Code of Federal Regulations 31 C.F.R. § 103.24 31 C.F.R. § 103.27(c) Supreme Court 380 U.S. 102, 106-108 387 U.S. 294 392 U.S. 1 395 U.S. 752 403 U.S. 443 427 U.S. 463, 481 438 U.S. 154, 155-156 472 U.S. 463, 470-471 518 U.S. 81, 100 Circuit Courts 439 F.2d 1342, 1346 656 F.2d 951, 958 826 F.2d 1365, 1369 849 F.2d 863, 869 867 F.2d 1354, 1360 954 F.2d 245, 246 104 F.3d 272, 275 221 F.3d 542, 556 394 F.3d 222, 229 411 F.3d 517, 526 433 F.3d 738, 745 434 F.3d 690, 706 459 F.3d 463, 470 499 F.3d 963, 965 444 F. Supp. 2d 385 476 F. Supp. 2d 509