Cases related to 26 USC 7806: Hall et al. vs. USA, 975 F.2d 722 Laing vs. US, 423 U.S. 161 U.S. vs. Reorganized CF, 518 U.S. 213 Juvenile Shoe Corporation vs. U.S.A., 99 F.3d 898 Motor Fuel Carriers, Inc. vs. U.S., 420 F.2d 702 Alcoa, Inc. vs. U.S.A., 509 F.3d 173 U.S. vs. Bisceglia, 420 U.S. 141 Natchez vs. U.S.A., 705 F.2d 671 Bank One Corporation vs. Commissioner of Internal Revenue, Docket 5759-95 Patton vs. U.S.A., 305 F.2d 655 Security State Bank vs. Commissioner of Internal Revenue, 214 F.3rd 1254 U.S.A. vs. Garland, 43 F.3d 1474 Nordby Supply company vs. U.S., 572 F2d 1377 Read the cases carefully. The gov't doesn't want the point to be really clear, and they use subtle wording to avoid that clarity. Nevertheless, if you understand the basic wording you can see that 26 USC is not law.