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liabilities of EMR for the fourth quarter of 1983, the first and
fourth quarters of 1984, and the first and second quarters of
1985. This assessed amount equaled $42,407.
Petitioner paid $18 with respect to the EPC liabilities and
$88 with respect to the EMR liabilities, and he sued the United
States on or about September 19, 1989, for a refund of these
payments. The United States conceded that petitioner was not
liable for the penalty with respect to EMR for the first and
second quarters of 1985 and that the penalty with respect to EMR
for the fourth quarter of 1984 was $4,927. In an order filed
May 28, 1991, the District Court hearing the case ruled that
petitioner also was not liable for the penalty with respect to
EMR for the fourth quarter of 1983 and the first quarter of 1984.
Thus, the total penalty against petitioner with respect to EMR
was reduced to $4,927.
On April 16, 1991, petitioner offered to settle the two
refund cases for $31,000. One month later, the United States
accepted his offer, and, in the next month, petitioner paid the
United States $31,000 in complete satisfaction of his liability
under section 6672. The United States applied petitioner's
payment to the $107,006 penalty assessed against him with respect
to the EPC liabilities. Petitioner had not designated any part
of the payment as interest, and the United States did not apply
any part of the payment to interest.
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