Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews - Page 23

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          v. Commissioner, 447 F.3d at 711-712.  See also Keller v.                   
          Commissioner, T.C. Memo. 2006-166;  Barnes v. Commissioner,                 
          supra.  We reject petitioners’ argument for the same reasons                
          stated by the Court of Appeals.  We add that petitioners’ counsel           
          participated in the appeal in Fargo as counsel for the amici.  On           
          brief, petitioners suggests that the Court of Appeals 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 to otherwise allow those clients’                  
          liabilities for penalties and interest to be forgiven.  We do not           
          read the opinion of the Court of Appeals in Fargo to support that           
          conclusion.  See Keller v. Commissioner, supra; Barnes v.                   
          Commissioner, supra.                                                        
               Respondent’s rejection of petitioners’ longstanding case               
          argument was not arbitrary or capricious.                                   
               2.   The IRM Example                                                   
               Petitioners argue that respondent erred when he determined             
          that they were not entitled to relief based on the second example           
          in IRM section  Petitioners assert that many of              
          the facts in this case were not present in the example, and,                
          therefore, any reliance on the example was misplaced.                       
          Petitioners’ argument is not persuasive.                                    
               IRM section discusses effective tax                      
          administration offers-in-compromise based on equity and public              

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