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the IRM was improper; and (3) respondent failed to consider
petitioner’s other “equitable facts”.
1. Longstanding Case
Petitioner asserts that the legislative history requires
respondent to resolve “longstanding” cases by forgiving penalties
and interest which would otherwise apply. Petitioner argues
that, because this is a longstanding case, respondent abused his
discretion by failing to accept his offer-in-compromise.
Petitioner’s argument is essentially the same one considered
and rejected by the Court of Appeals for the Ninth Circuit in
Fargo v. Commissioner, 447 F.3d at 711-712. See also Keller v.
Commissioner, T.C. Memo. 2006-166; Barnes v. Commissioner, supra.
We reject petitioner’s argument for the same reasons stated by
the Court of Appeals. We add that petitioner’s counsel
participated in the appeal in Fargo as counsel for the amici. On
brief, petitioner 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., petitioner), 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.
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