Authorities Cited: United States Code 26 U.S.C. § 1401 26 U.S.C. § 1401(a) 26 U.S.C. § 1402(a)(12) 26 U.S.C. § 3101 26 U.S.C. § 3101(a) 26 U.S.C. § 3111 26 U.S.C. § 3111(a) 26 U.S.C. § 3121 26 U.S.C. § 6511(a) 26 U.S.C. § 7422(a) 28 U.S.C. § 1291 28 U.S.C. § 1332(d)(2) 28 U.S.C. § 1346 Supreme Court 262 U.S. 649, 660 422 U.S. 66, 78 422 U.S. 560, 575 458 U.S. 141, 153 484 U.S. 174, 179 496 U.S. 72, 79 499 U.S. 117, 130 532 U.S. 275, 286 536 U.S. 273, 286 Circuit Courts 109 F.3d 349, 350-352 110 F.3d 1200, 1204 134 F.3d 1405, 1410-1411 172 F.3d 270, 273 291 F.3d 718, 723-726 292 F.3d 361, 374 386 F.3d 263, 265 452 F.3d 256, 260 457 F.3d 274, 280 462 F.3d 294, 302 501 F.3d 555, 574 507 F.3d 188, 199 515 F.3d 224, 233-234 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(6) 19 F. Supp. 2d 766, 771 241 F. Supp. 2d 551, 560 680 F. Supp. 80, 82 940 F. Supp. 160, 164