Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 21

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          election coincide with the 9-month period for filing an estate              
          tax return under section 2001.  The estate requested that the               
          Commissioner exercise his discretion and extend the due date                
          under section 6081(a) because the estate’s tax return preparer              
          had died unexpectedly.  The examining agent told the executrix in           
          a later meeting that the estate had made a good case for an                 
          extension but that his supervisor had told him he must deny the             
          request for an extension because his supervisor disliked farmers,           
          believing farmers were too rich, got away with too much already,            
          and did not deserve any further breaks.  The estate was not                 
          thereafter afforded an Appeals Office conference.                           
               The Government moved for summary judgment, arguing that                
          section 6081 was committed to agency discretion.  Section 6081(a)           
          has language similar to that of section 6165, providing that “The           
          Secretary may grant a reasonable extension of time for filing any           
          return, declaration, statement, or other document required by               
          this title or by regulations.”  The Government argued that                  
          because the statute provided simply that the Commissioner “may”             
          grant an extension, the statute lacked ascertainable standards on           
          which the Court could base its review.                                      
               We rejected the Government's argument, first noting that the           
          “committed to agency discretion” exception to the general rule of           
          reviewability is a very narrow one.  Estate of Gardner v.                   
          Commissioner, supra at 995 (citing Citizens to Preserve Overton             

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