Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 26

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          requirement that the Commissioner has discretion to waive.                  
          However, regardless of this semantic difference, we focus our               
          criticism of the Commissioner’s position on his adoption of a               
          bright-line rule requiring a bond or lien in every case.                    
               We are aware that a narrow construction should be applied to           
          the deferral benefit provisions of section 6166.  Estate of Bell            
          v. Commissioner, 928 F.2d 901, 903 (9th Cir. 1991) (citing                  
          Commissioner v. Jacobson, 336 U.S. 28, 49 (1949), and Helvering             
          v. Nw. Steel Rolling Mills, 311 U.S. 46, 49 (1940)), affg. 92               
          T.C. 714 (1989).  However, even the strictest construction of               
          section 6166 does not give the Commissioner the authority to                
          impose a mandatory bond requirement without exercising any                  
          discretion.  Imposing such a requirement in every case would                
          rewrite the statute to make a bond a substantive requirement of             
          section 6166, which Congress did not intend.  The deliberate                
          decision to incorporate section 6165 in such an intricate manner,           
          rather than simply make a bond requirement part of the                      
          substantive requirements of the election, evidences that Congress           
          did not intend to make the securing of a bond or a special lien a           
          requirement in every case.                                                  
                    D.   Legislative History                                          
               The legislative history of section 6166 shows that Congress            
          did not envision a mandatory bond requirement.  Congress enacted            
          section 6166 because the existing law was “inadequate to deal               

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