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under section 6621(c), premised solely upon Miller's interest in
the recyclers for the taxable years at issue, was not applicable
because Miller made payments prior to December 31, 1984, so no
interest accrued after that time. Respondent did not notify
petitioners or any other taxpayers of the disposition of the
Miller cases. Estate of Satin v. Commissioner, T.C. Memo. 1994-
435; Fisher v. Commissioner, T.C. Memo. 1994-434.
Petitioners argue that they are similarly situated to the
taxpayer in the Miller cases, and that in accordance with the
principle of "equality" they are therefore entitled to the same
settlement agreement executed by respondent and Miller in those
cases. In effect, petitioners seek to resurrect the piggyback
agreement offer and the settlement offer that they previously
failed to accept.
Petitioners contend that under the principle of "equality,"
the Commissioner has a duty of consistency toward similarly
situated taxpayers and cannot tax one and not tax another without
some rational basis for the difference. United States v. Kaiser,
363 U.S. 299, 308 (1960) (Frankfurther, J., concurring opinion);
see Baker v. United States, 748 F.2d 1465 (11th Cir. 1984), affg.
575 F.Supp. 508 (N.D. Ga. 1983); Farmers' & Merchants' Bank v.
United States, 476 F.2d 406 (4th Cir. 1973). According to
petitioners, the principle of equality precludes the Commissioner
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