▁internal ▁re venue ▁districts ▁or ▁I RS ▁district ▁direct ors ▁were ▁abol ished ▁purs u ant ▁to ▁section ▁ 1 0 0 1 ▁of ▁the ▁In ternal ▁Re venue ▁Service ▁Rest ruct uring ▁and ▁Reform ▁Act ▁of ▁ 1 9 9 8 , ▁the ▁tax p ayer ▁should ▁no ▁longer ▁be ▁li able ▁for ▁federal ▁income ▁tax ▁or ▁should ▁not ▁be ▁pro sec uted ▁for ▁federal ▁tax ▁cr imes . ▁These ▁arguments ▁have ▁been ▁ruled ▁f riv ol ous ▁in ▁the ▁civil ▁tax ▁context , ▁in ▁Barry ▁v . ▁Commission er ▁and ▁in ▁the ▁federal ▁criminal ▁tax ▁context , ▁in ▁United ▁States ▁v . ▁Barry . ▁ ▁Arg uments ▁about ▁authority ▁of ▁In ternal ▁Re venue ▁Service ▁outside ▁the ▁District ▁of ▁Columbia ▁ ▁Another ▁argument ▁raised ▁by ▁tax ▁protest ers ▁is ▁that ▁under ▁section ▁ 7 2 ▁of ▁title ▁ 4 ▁of ▁the ▁United ▁States ▁Code , ▁the ▁I RS ▁has ▁no ▁authority ▁outside ▁of ▁Washington , ▁D . C . ▁That ▁argument ▁was ▁rejected ▁by ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁N inth ▁Circ uit ▁in ▁Hugh es ▁v . ▁United ▁States ▁by ▁the ▁United ▁States ▁Bank rupt cy ▁Court ▁for ▁the ▁Western ▁District ▁of ▁Washington ▁in ▁In ▁re ▁My r land , ▁by ▁the ▁United ▁States ▁Court ▁of ▁App e als ▁for ▁the ▁T enth ▁Circ uit ▁in ▁United ▁States ▁v . ▁Springer , ▁by ▁the ▁U . S . ▁District ▁Court ▁for ▁the ▁District ▁of ▁South ▁Dak ota ▁in ▁United ▁States ▁v . ▁K uy per