Authorities Cited: United States Code 26 U.S.C. § 861 26 U.S.C. § 7201 26 U.S.C. § 7203 26 U.S.C. § 7206(1) 26 U.S.C. § 7206(2) Code of Federal Regulations 26 C.F.R. § 1.861 Supreme Court 380 U.S. 343, 351 498 U.S. 192, 203-204 507 U.S. 425, 734-735 530 U.S. 466, 490 Circuit Courts 426 F.2d 519, 522-523 543 F.2d 1218, 1219 614 F.2d 617, 619 638 F.2d 182, 184 727 F.2d 681, 686 738 F.2d 157, 158 810 F.2d 809, 815 876 F.2d 303, 305-306 942 F.2d 1241, 1249 991 F.2d 450, 452-453 241 F.3d 1015, 1023 406 F.3d 543, 549-552 429 F.3d 1161, 1164 450 F.3d 352 493 F.3d 977, 982 501 F.3d 851 511 F.3d 568, 578-579 513 F.3d 904