During my trial I found this: “It follows that a collateral attack may be made here for “acts or orders [of administrative officers or agencies] which do not come clearly within the powers granted or which fall beyond the purview of the statute granting the agency or body its powers [such orders] are not merely [...]

Image by Dude Crush via Flickr 26 U.S.C. § 7214. Offenses by officers and employees of the United States (a) Unlawful acts of revenue officers or agents Any officer or employee of the United States acting in connection with any revenue law of the United States— (1) who is guilty of any extortion or willful [...]