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6213(a) (or 7481(c) with respect to a determination of
statutory interest or section 7481(d) solely with
respect to a determination of estate tax by the Tax
Court), no credit or refund of income tax for the same
taxable year, * * * to which such petition relates, in
respect of which the Secretary has determined the
deficiency shall be allowed or made and no suit by the
taxpayer for the recovery of any part of the tax shall
be instituted in any court * * * [Emphasis added.]
We think it significant that Congress, in enacting section
7481(c) in 1988, saw fit specifically to include action under
that section in section 6512(a).5 In so doing, Congress voiced
its belief that the impact, in respect of a motion to redetermine
interest, should be the same as that in respect of a petition to
redetermine a deficiency. In Estate of Ming v. Commissioner,
supra (which involved a motion to withdraw), and Dorl v.
Commissioner, supra (which involved a motion for removal to a
District Court), we expressly rested our decision on our
inability to renounce jurisdiction under section 6512(a). Such
being the case, we conclude that, since we have jurisdiction over
petitioner's motion to redetermine interest under section
7481(c), we must dispose of it on the merits. It is that task to
which we now turn.
As stated above, the issues are the same as those involved
in Intel Corp. & Consol. Subs. v. Commissioner, 111 T.C. 90
(1998). For the reasons stated in our opinion in that case, we
5 TAMRA, sec. 6246(b)(1), 102 Stat. 3751. Although the
amendment of sec. 7481(c) changed the word "petition" to
"motion", sec. 6512(a) was not similarly amended.
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