- 27 -
whether Appeals abused its discretion in refusing to accept
petitioners’ specific offer-in-compromise in the amount of
$32,000. See Speltz v. Commissioner, 124 T.C. at 179-180. We
have considered all arguments made by petitioners for a contrary
holding and have found those arguments not discussed herein to be
without merit.
An appropriate order will
be issued.
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