Authorities Cited: United States Code 5 U.S.C. § 411(a) 26 U.S.C. § 401 28 U.S.C. § 1291 28 U.S.C. § 1292(e) 29 U.S.C. § 1053(e)(1) 29 U.S.C. § 1132(g) Code of Federal Regulations 26 C.F.R. § 1.411(a) Supreme Court 327 U.S. 678 424 U.S. 737 455 U.S. 445 504 U.S. 555, 560 514 U.S. 35, 43 Circuit Courts 728 F.2d 820, 826-828 757 F.2d 792, 795 819 F.2d 824 900 F.2d 1184, 1192 938 F.2d 1245, 1247 983 F.2d 1267, 1275 986 F.2d 125, 129 1 F.3d 82, 84 123 F.3d 616, 621 241 F.3d 609 428 F.3d 921 503 F.3d 588 Federal Rules of Civil Procedure Fed. R. Civ. P. 54(d)(2)