- 78 -
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
also did not enter into a settlement offer made to them prior to
trial of a test case. In contrast, Miller negotiated and
accepted an offer that was essentially the same as the Plastics
Recycling project settlement offer rejected by petitioners 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 under Rule 155.
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