Whether the U.S. District and U.S. Appellate Court usurped jurisdiction and declined to exercise jurisdiction by denying Petitioner's Motion to Quash an illegal IRS subpoena

QUESTION PRESENTED Whether both the U.S. District and U.S. Appellate Court usurped jurisdiction not given and declined to exercise jurisdiction given by denying Petitioner’s Motion to Quash an illegal IRS subpoena issued to a bank in the matter of an “integrated auxiliary” of a non-organization Private “church”, based upon a fabricated procedural error and violations of Constitutional , mandates and substantive Law.