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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 this case 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
petitioners concede it applies in their case. Petitioners failed
to accept a piggyback settlement offer that would have entitled
them to the settlement reached in the Miller cases and also
rejected a settlement offer made to them prior to trial of a test
case. In contrast, Miller negotiated for himself and accepted an
offer that was essentially the same as the Plastics Recycling
project settlement offer rejected by petitioners prior to trial.
Accordingly, petitioners' motion is not supported by the
principle of equality on which they rely. Cf. Baratelli v.
Commissioner, T.C. Memo. 1994-484.
To reflect the foregoing,
An appropriate order will be
issued denying petitioners'
motion, and decision will be
entered under Rule 155.
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