- 19 - disposition of the Miller cases. Specifically, petitioners maintain that respondent's failure to notify them of the Miller settlement prior to issuing the notice of deficiency for this case "effectively took from them the opportunity to have the Miller settlement applied to * * * 1982." However, there is no showing in the record that petitioners ever had the opportunity to have the Miller settlement applied to 1982. Petitioners were not similarly situated to the Millers and have conceded that section 6621(c) applies to this case. No piggyback agreement was offered or executed in this case. Instead, as petitioners themselves have argued, respondent extended the Plastics Recycling project settlement offer to petitioners. That offer mirrored the Miller settlement or was more advantageous for taxpayers in all major respects except the increased interest. Petitioners have not shown that knowledge of the Miller settlement would have entitled them to escape liability for the increased interest. We find that petitioners were not adversely affected by respondent's actions, and therefore that their motion is not supported on equitable grounds. In order to reflect the foregoing, An appropriate order will be issued denying petitioners' motion.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Last modified: May 25, 2011