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that they raise with respect to 1979. For the reasons stated
above with respect to 1979, we reject their contention.
Accordingly, we conclude that the start date for interest on the
1982 underpayment is April 15, 1983.
Petitioners also contend as follows:
Respondent seeks to recover two distinct obligations from
Petitioners. The first obligation is a deficiency in tax,
recoverable under IRC �6213 (along with interest mandated by
IRC �6601). The second obligation is “refunded interest”
erroneously paid to Petitioners, recoverable under IRC �7405
(with interest mandated only by IRC �6602).
Petitioners further contend that respondent’s contentions as to
the start date for 1979 and 1982 mask an impermissible attempt to
recover erroneously refunded interest because the period of
limitations for filing a suit under section 7405 has expired.
See sec. 6532(b).
We disagree.
Respondent chose to proceed against petitioners under the
deficiency procedures. As our analysis shows, the interest
provisions applicable to these procedures lead to the interest
starting dates contended for by respondent. We have no occasion
to determine in the instant case whether respondent could
properly proceed against petitioners under section 7405 and, if
so, then what would be the effect of the section 6532(b)
limitations provisions. In fact, respondent did not proceed
under section 7405 and cannot be compelled to do so. The choice
is respondent’s, not petitioners’. E.g., Beer v. Commissioner,
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