- 15 -
which are properly before us in this proceeding. See Powell v.
Commissioner, supra.
To reflect the foregoing,
An order will be issued
granting respondent's Motion to
Dismiss for Lack of Jurisdiction
and to Strike the Claims Relating
to the Increased Interest Pursuant
to Former I.R.C. Section 6621(c)
and denying petitioner's Motion to
Restrain Assessment and Collection.
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