Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 24

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               B.   The Commissioner’s Oscillating Position Is Entitled to            
                    Less Deference                                                    
               At the outset, we are wary of the Commissioner’s position              
          because of the oscillations in his interpretation of the bond               
          requirement demonstrated by his published guidance over the                 
          years.  Although the published guidance discussed earlier cannot            
          be cited as precedent under section 6110(k)(3), it highlights the           
          Commissioner’s confusion about the proper interpretation of the             
          bond requirement.  The Commissioner’s current interpretation,               
          being in conflict with his initial position (and his penultimate            
          position), is entitled to considerably less deference.  Watt v.             
          Alaska, 451 U.S. 259, 273 (1981) (citing Gen. Elec. Co. v.                  
          Gilbert, 429 U.S. 125, 143 (1976)).                                         
               C.   The Plain Language of Sections 6166 and 6165 Imposes a            
                    Discretion That Respondent Failed To Exercise                     
               The statutory scheme of sections 6166 and 6165 reveals that            
          the bond requirement is discretionary and was not intended to be            
          mandatory.  The substantive requirements of section 6166 are                
          confined to section 6166(a) and (g).  None of these requirements            
          include securing a bond or a special lien under section 6324A.              
          Rather than making security a substantive requirement, Congress             
          incorporated the Commissioner’s discretionary authority under               
          section 6165, which provides that the Secretary may require a               
          bond.  Thus, section 6165 gives the Commissioner discretion to              
          require a bond for extension of time to pay tax, but it does not            

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