Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 20

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          legislative purpose shows that Congress did not intend section              
          7479 to have the limited scope that respondent urges.                       
               B.   Respondent’s Arguments Concerning the Lack of                     
                    Judicially Manageable Standards in Section 6165 Are               
               In the absence of a specific statutory preclusion of                   
          review,7 agency action may be determined to be “‘committed to               
          agency discretion by law’” only when a fair appraisal of the                
          entire legislative scheme, including a weighing of the practical            
          and policy implications of reviewability, persuasively indicates            
          that judicial review should be circumscribed.  Estate of Gardner            
          v. Commissioner, 82 T.C. at 995 (quoting Local 2855, AFGE v.                
          United States, 602 F.2d 574, 578 (3d Cir. 1979)).                           
               Respondent argues that because section 6165 provides that              
          he “may” require a bond, and provides no other conditions for               
          this authority, the decision to require security when granting a            
          section 6166 extension is “committed entirely to respondent’s               
               We rejected respondent's argument in the context of a                  
          similar statute in Estate of Gardner v. Commissioner, 82 T.C. 989           
          (1984).  In Estate of Gardner, the estate elected under section             
          2032A to value its farm at its actual use rather than its best              
          use.  However, section 6075 required that the timing of the                 

               7Respondent concedes that nothing in sec. 6165 expressly               
          precludes judicial review.                                                  

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