560, 32 L.Ed. 932 (1889) in support of its reading of the statute. Davies involved construction of a statute dealing with the customs collector's ascertainment of duties payable upon entry of imported goods. Under the applicable law, customs collectors were required to make an estimate of customs duties upon the entry of imported merchandise. The statute provided, inter alia, that the customs collector's decision as to the amount of duties paid upon entry of imported merchandise was final unless the importer gave notice of dissatisfaction "within ten days after the ascertainment and liquidation of the duties" by the customs officer. Davies, 130 U.S. at 285, 9 S.Ct. 560.
At issue was whether the ten day period for giving notice began on the date of the final assessment of dutiesof the IRS signs the Form 656 through the date the offer is withdrawn, accepted or rejected." Memorandum of the United States in Support of its Motion for Partial Summary Judgment, at p. 2.
The IRS Form 656 offer submitted by the Debtor on June 10, 1992 was clearly marked "amended" and the IRS later marked both it and the April 30, 1992 offer "Rejected  December 2, 1993." There is nothing in the record indicating that the IRS abandoned the procedures set forth in the IRS Form 656 during the relevant time period. Indeed, the IRS's own actions in respect of the April 30, 1992 offer indicate that it was treated as pending until the IRS formally rejected it on December 2, 1993. Accordingly, the Court finds that