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increased rate prescribed in section 6621(c) on the ground that
such interest constitutes an "additional amount" within the
meaning of section 6214(a). In conjunction with the foregoing,
petitioners contend that this Court's narrow interpretation of
section 6214(a) in Bregin v. Commissioner, 74 T.C. 1097 (1980),
is erroneous. Petitioners further contend that the lack of any
mention of this Court's jurisdiction in section 6621(c), despite
the presence of such a provision in former section 6621(c), is at
most a neutral factor to be taken into account in resolving
congressional intent. We disagree with petitioners' contentions.
In Bregin v. Commissioner, supra, the taxpayer filed a tax
return for 1974 on which he claimed a credit for taxes withheld
on his wages in excess of the amounts shown to have been withheld
on his Forms W-2. The Commissioner overlooked the discrepancy
and allowed a refund to the taxpayer based on the withholding
credit reported on the taxpayer's return. Later, the
Commissioner issued a notice of deficiency to the taxpayer in
which the Commissioner determined that the taxpayer had received
unreported income in 1974. The notice did not include any
allegation that the taxpayer had claimed any excessive credit.
The taxpayer invoked this Court's jurisdiction by filing a
petition for redetermination.
Shortly before trial, the Commissioner filed a motion for
leave to amend answer to include an allegation that the taxpayer
had claimed an excessive withholding credit under section 31.
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