Miami Dolphins owner Joe Robbie rejected quarterback Dan Marino's offer to submit his multimillion-dollar contract dispute to binding arbitration and again warned Marino to end his week-long walkout from training camp.

"We are unwilling to submit to binding arbitration by outsiders who know little or nothing about our business or about the amount of compensation professional athletes should receive," Robbie said.

Marino left training camp because of a lack of progress in the renegotiation of his contract. Robbie has said he would not resume contract talks until Marino is back in camp, and Marino has said he would not report without a new contract . . .

Dallas Cowboys running back Tony Dorsett, who has had his paychecks garnished by the Internal Revenue Service since October, has reached a tentative settlement with the government on his tax debts.

Last month, the IRS seized two of Dorsett's Dallas-area homes and announced it had filed liens totaling more than $414,000. Now, it has agreed to suspend interest and penalty payments on the debt pending appeal of tax shelters disallowed by the IRS. About half the tax debt is believed to be interest and penalties. The agreement will allow Dorsett to draw his $21,000 monthly check from the Cowboys for the first time since Oct. 1, 1984.