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053054P.pdf   07/14/2006  Ronald J. Speltz  v.  CIR
   U.S. Court of Appeals Case No:  05-3054
   Agency   
   [PUBLISHED] [Smith. Author, with Loken, Chief Judge, and
   Bowman, Circuit Judge]
   Civil case - Federal Tax Law. IRS's discretion to accept or reject a
   taxpayer's offer-in-compromise is subject to judicial review to determine
   whether the decision conforms to law or represents an abuse of executive
   discretion; IRS did not abuse its discretion in rejecting taxpayers' offer-
   in-compromise.