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computations which it signed and that any modification of
those computations is accordingly unwarranted. In so doing,
respondent denies that there was a mutual mistake by the
parties based upon the omission from the 1994 computations
of the 1979 ITC which had been included in the 1992
computations. Petitioner asserts that this omission
constituted a mutual mistake and that therefore it should
not be bound by those computations.
(4) Respondent asserts that, in any event, the 1994
computations reflected the correct ordering of the
carrybacks by petitioner and that petitioner's use of the
ITC to reflect payment is not justified, as a matter of law,
because the ITC amounts were made unavailable by the 1982
NOL and the 1979 FTC. Petitioner counters that the fact
that the later events prevented the application of the ITC
against its tax liability for deficiencies does not preclude
its ability, for the purpose of computing interest due, to
continue to treat them as payment for the periods when they
were used, i.e., between the effective dates of the credits
involved and the dates of occurrence of the later events.
We deal with each of these elements in turn.
Initially, we note that the existence of a final decision
does not tie our hands in this case. We recognize that we may
not modify a final decision absent a showing of fraud or lack of
jurisdiction. Abatti v. Commissioner, 86 T.C. 1319, 1326 (1986),
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