Roy and Antonette Barnes - Page 17

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          F.3d 706 (9th Cir. 2006), as counsel for the amici.  While                  
          petitioners in their brief suggest that the Court of Appeals for            
          the Ninth Circuit knowingly wrote its opinion in Fargo in such a            
          way as to distinguish that case from the cases of counsel’s                 
          similarly situated clients (e.g., petitioners), and otherwise to            
          allow those clients to receive an abatement of their liability              
          attributable to partnerships such as those here, we do not read             
          the opinion of the Court of Appeals for the Ninth Circuit in                
          Fargo to support that conclusion.                                           
               Third, petitioners argue that Cochran inadequately                     
          considered their unique facts and circumstances.  We disagree.              
          Cochran reviewed and considered all information given to her by             
          petitioners.  On the basis of the facts and circumstances of                
          petitioners’ case as they had been presented to her, Cochran                
          determined that petitioners’ offer did not meet the applicable              
          guidelines for acceptance of an offer-in-compromise due to doubt            
          as to collectibility with special circumstances or to promote               
          effective tax administration.  We find no abuse of discretion in            
          that determination.                                                         
               Petitioners take exception to the fact that the notice of              
          determination does not state specifically that petitioners are in           
          their sixties and retired, speculating from this fact that                  
          Cochran did not adequately take into account their special                  
          circumstances.  Petitioners also assert that Cochran failed to              






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