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effective determination and adjudication of his final tax
liability as to violate his Fifth Amendment rights to
‘fundamental due process.’” Id.
Similarly, in Fendler v. Commissioner, 441 F.2d 1101 (9th
Cir. 1971), the Court of Appeals for the Ninth Circuit held that
there was no denial of due process in requiring a taxpayer first
to pay certain additions to tax and then to seek review of his
liability in a refund proceeding.
Further, it is well settled that
The right of the United States to collect its
internal revenue by summary administrative proceedings
has long been settled. Where, as here, adequate
opportunity is afforded for a later judicial
determination of the legal rights, summary proceedings
to secure prompt performance of pecuniary obligations
to the government have been consistently sustained.
[Phillips v. Commissioner, 283 U.S. 589, 595 (1931);
fn. ref. omitted.]
and that
the right of the United States to exact immediate
payment and to relegate the taxpayer to a suit for
recovery is paramount. [Id. at 599.]
In view of the foregoing, we reject petitioners’ contention,
and we hold that there is no overpayment in petitioners’ income
tax for 1982 insofar as additional interest under section 6621(c)
is concerned. See sec. 6601(e)(1).
III. Conclusion
Petitioners have made other arguments that we have
considered in reaching our decision. To the extent that we have
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