Authorities Cited: United States Code 26 U.S.C. § 3101 26 U.S.C. § 3101(a) 26 U.S.C. § 3121(a) 26 U.S.C. § 3121(b) 26 U.S.C. § 3121(b)(10) 26 U.S.C. § 3121(b)(13) 28 U.S.C. § 1292(b) 42 U.S.C. § 418(a)(1) Code of Federal Regulations 26 C.F.R. § 31.3121(b)(10) Supreme Court 467 U.S. 837 Circuit Courts 333 F.2d 157, 161 142 F.3d 973, 977-983 151 F.3d 742, 748 203 F.3d 990, 994 473 F.3d 790, 793 486 F.3d 1248, 1252-1253