Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 17

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          we find respondent’s arguments based on the statutory scheme of             
          sections 6166 and 6165 to be unpersuasive.                                  
                    1.   “See” Cross-Reference in Section 6166(k)                     
               Respondent’s first argument is that section 6166 itself                
          precludes judicial review, citing 5 U.S.C. sec. 701(a)(1).                  
          Respondent argues that Congress did not intend to incorporate               
          section 6165 into section 6166 because section 6166 only cross-             
          references section 6165.  Respondent contends that since there is           
          no legal effect to the cross-reference under section 7806(a),6              
          section 6165 is not part of section 6166, and therefore is                  
          outside the scope of our review under section 7479.                         
               Respondent’s argument overlooks section 6166(d), which                 
          provides that once the executor elects the extension under                  
          6166(a), the provisions of the subtitle shall apply as if the               
          Secretary were granting an extension.  Section 6165 applies in              
          the event that the Secretary grants any extension within which to           
          pay tax.  Therefore, section 6165 is incorporated as a                      
          substantive part of section 6166(a) through (d).                            
                    2.   Section 7479 and Accompanying Legislative History            
               Respondent argues that section 7479 gives the Court                    
          jurisdiction to review only a determination with respect to the             

               6Sec. 7806(a) provides that “The cross references in this              
          title to other portions of the title, or other provisions of law,           
          where the word ‘see’ is used, are made only for convenience, and            
          shall be given no legal effect.”                                            

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