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will, if necessary, accept new facts, specifically in the context
of a final decision, for the purpose of redetermining interest.
Additionally, respondent has never contested the existence of the
amounts of ITC, nor has respondent disputed the accuracy of the
amounts set forth in petitioner's motion. The record herein
contains all the evidence needed to decide the ultimate issue
before us. Thus, respondent's assertion of the need for new
facts is unfounded.
As we view the situation in respect of the procedural
elements involved herein, petitioner is simply seeking to flesh
out the 1994 computations so as to provide the foundation for a
proper calculation of its liability for interest without in any
way changing its liabilities for the deficiencies. Although
petitioner's efforts reflect changes in some of the numbers in
the 1994 computations, those changes do no more than offset each
other. This is clearly reflected in the appendix to this opinion
which shows that in each year petitioner first adds in the 1979
ITC credits and then subtracts an identical amount. In view of
the foregoing, we are satisfied that neither the rule as to the
finality of our decisions nor the principle that a new issue may
not be raised in a Rule 155 proceeding precludes us from
addressing the substance of petitioner's motion.
Respondent also objects to any change in the 1994
computations, on the grounds that the computations were based on
a stipulation of settlement between petitioner and respondent,
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