Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 16

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          Winthrop Towers, 628 F.2d 1028, 1032, 1035 (7th Cir. 1980);                 
          Estate of Gardner v. Commissioner, 82 T.C. 989, 994 (1984)                  
          (citing Dunlop v. Bachowski, 421 U.S. 560, 567 (1975)).                     
          Respondent argues that his determination in this case is not                
          reviewable because the decision to require a bond or a special              
          lien is committed to agency discretion by law.5  See 5 U.S.C.               
          sec. 701(a)(2) (2000).  Respondent supports his premise with the            
          following arguments:  (1) Section 7479 limits review to the                 
          eligibility requirements contained in section 6166 itself, which            
          do not include the requirement of a bond under section 6165; and            
          (2) even if the Court had jurisdiction to review respondent’s               
          exercise of discretion to require a bond, section 6165 provides             
          no standard for the application of respondent’s discretion and              
          therefore no criteria for the Court to judge whether respondent             
          has exceeded his authority.  We shall address each of                       
          respondent’s arguments individually.                                        
               A.   Section 7479 Does Not Limit Judicial Review to the                
                    Substantive Requirements of Section 6166                          
               Ironically, respondent argues that we have jurisdiction over           
          only the eligibility requirements for the section 6166 election             
          while simultaneously taking the position that the provision of a            
          bond or a special lien is required for any estate to be eligible            
          for the election.  Even if we ignore this glaring contradiction,            

               5Respondent concedes that no statute prohibits judicial                
          review under 5 U.S.C. sec. 701(a)(1) (2000).                                

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