- 80 -
We find that petitioners and Miller were treated equally to
the extent they were similarly situated and differently to the
extent they were not. Miller foreclosed the applicability of the
section 6621(c) increased rate of interest in his cases, while
petitioners concede it applies in their cases. Petitioners
failed to accept a piggyback settlement offer that would have
entitled them to the settlement reached in the Miller cases, and
they also rejected a settlement offer made to them prior to trial
of a test case. In contrast, prior to trial Miller negotiated
for himself and accepted an offer that was essentially the same
as the Plastics Recycling project settlement offer that
petitioners failed to accept prior to trial. Accordingly,
petitioners' motions are not supported by the principle of
equality on which they rely. Cf. Baratelli v. Commissioner, T.C.
Memo. 1994-484.
In order to reflect the foregoing,
Appropriate orders will be
issued denying petitioners'
motions, and decisions will be
entered for respondent.
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