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5. A decision shall be submitted in this case when the
decision in the CONTROLLING CASE (whether litigated or
settled) becomes final under I.R.C. sec. 7481;
6. If the CONTROLLING CASE is appealed, the
petitioner(s) consent(s) to the assessment and
collection of the deficiency(ies), attributable to the
adjustment(s) formulated by reference to the Tax
Court’s opinion, notwithstanding the restrictions under
I.R.C. sec. 6213(a);
7. The petitioner(s) in this case will testify or
provide information in any case involving the same tax
shelter adjustment, if requested; and
8. The petitioner(s) in this case consent(s) to the
disclosure of all tax returns and tax return
information for the purpose of respondent’s discovering
or submitting evidence in any case involving the same
shelter adjustment(s).
The piggyback agreement was signed by counsel for the taxpayers
and respondent in the Fisher and Estate of Satin cases and filed
with the Court on September 12, 1988. Thereafter, the two Miller
cases were settled, and agreed decision documents in those cases
were entered by the Court on December 22, 1988. The settlement
provided that the taxpayers were not liable for the additions to
tax under section 6653(a) or increased interest for tax-motivated
transactions under section 6621(c) (Miller settlement). Fisher
v. Commissioner, supra; Estate of Satin v. Commissioner, supra.
This Court decided Provizer v. Commissioner, T.C. Memo.
1992-177, on March 27, 1992. In our Provizer opinion, and in the
affirmance, all of the Plastics Recycling issues were decided for
respondent, including the additions to tax under section 6653(a)
and increased interest under section 6621(c). Respondent did not
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