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race or religion, or absent a contractual agreement to the
contrary, the Commissioner is not required to offer the same
settlement terms to similarly situated taxpayers. See Estate of
Campion v. Commissioner, 110 T.C. 165 (1998), affd. without
published opinion sub nom. Drake Oil Tech. Partners v.
Commissioner, 211 F.3d 1277 (10th Cir. 2000), affd. without
published opinion sub nom. Tucek v. Commissioner, 198 F.3d 259
(10th Cir. 1999); Vulcan Oil Tech. Partners v. Commissioner, 110
T.C. 153 (1998), affd. without published opinion sub nom. Drake
Oil Tech. Partners v. Commissioner, 211 F.3d 1277 (10th Cir.
2000), affd. without published opinion sub nom. Tucek v.
Commissioner, 198 F.3d 259 (10th Cir. 1999); Norfolk S. Corp. v.
Commissioner, 104 T.C. 13, 58-59, supplemented by 104 T.C. 417
(1995), affd. 140 F.3d 240 (4th Cir. 1998).
In the present case, petitioners have not asserted, nor do
we find, that respondent singled them out for disparate treatment
based on impermissible considerations. Petitioners have also not
asserted that respondent had a duty to offer them the standard
settlement offer due to a contractual obligation.
Petitioners have failed to convince us that the standard
settlement offer was not made available to them. At trial,
petitioner testified that he personally never was offered the
opportunity to have his case piggybacked to Provizer v.
Commissioner, T.C. Memo. 1992-177. However, his testimony was
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