Authorities Cited: United States Code 26 U.S.C. § 501(c) 26 U.S.C. § 501(c)(17) 26 U.S.C. § 2007 26 U.S.C. § 3101 26 U.S.C. § 3102 26 U.S.C. § 3111 26 U.S.C. § 3121(a) 26 U.S.C. § 3231(e) 26 U.S.C. § 3402(o) Supreme Court 327 U.S. 358, 365-366 381 U.S. 68, 72-75 435 U.S. 21, 29 447 U.S. 191, 198-199 452 U.S. 347 465 U.S. 330, 343 Circuit Courts 290 F.2d 283, 284 929 F.2d 648 25 F.3d 662, 664 122 F.3d 204 151 F.3d 855 164 F.3d 1015, 1025 226 F.3d 1322 228 F.3d 1360 231 F.3d 889 255 F.3d 599 450 F.3d 185 507 F.3d 165 63 F. Supp. 2d 1131, 1134-1136 76 F. Supp. 2d 236