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Petitioners argue that section 6621(c) must have been an
issue in the Miller cases since each of the decisions in Miller
recites "That there is no increased interest due from the
petitioner[s] for the taxable years [at issue] under the
provisions of IRC section 6621(c)." According to petitioners,
"if the Millers were not otherwise subject to the penalty
interest provisions because of the particular timing of their tax
payments, there would have been no need for the Court to include
such a recital in its decisions." This argument by petitioners
is entirely conjectural and is not supported by the documentation
on which counsel relies. In fact, the recital that no increased
interest under section 6621(c) was due in the Miller cases was an
express term of the settlement documents in those cases and
apparently included in the decisions for completeness and
accuracy. There is nothing on the record in the present cases,
or in the Court's opinions in Estate of Satin v. Commissioner,
T.C. Memo. 1994-435, or Fisher v. Commissioner, T.C. Memo. 1994-
434, or in any of the material submitted to us in these cases
that would indicate that the Millers were "otherwise subject to
the penalty interest provisions". Petitioners' argument is based
on a false premise.
We find that petitioners and Miller were treated equally to
the extent they were similarly situated and differently to the
extent they were not. Miller foreclosed the applicability of the
section 6621(c) increased rate of interest in his cases, while
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