- 7 - reference in the Internal Revenue Code to “tax” (with exceptions not applicable to this case) shall be deemed to include interest and penalties. Secs. 6601(e)(1), 6665(a); Schwartz v. Commissioner, 128 T.C. at 8, table n.1. In considering whether interest and penalties are includable in the amount of relief sought, it is also necessary to decide whether accrued but unassessed interest and penalties are included in determining the amount of relief sought for purposes of section 7463(f)(1). For example, respondent argues that the amount of relief sought is $61,842.23, which includes accrued but unassessed interest and penalties of $23,598.61.5 A taxpayer seeking relief from joint liability is seeking relief from amounts that have accrued with regard to the liability for which relief is sought, regardless of whether the ministerial act of 5 Respondent alleges that the amount of relief being sought consists of the following amounts of unpaid tax reported on the joint returns, plus interest and penalties, as of the date the petition was filed: Accrued Assessed Unassessed Interest & Interest & Total Year Unpaid TaxPenalties Penalties Payments Total 1996 $7,196.00 $1,206.16 $8,831.67 -0- $17,233.83 1997 8,146.00 1,103.03 8,332.06 ($2,333) 15,248.09 1998 4,741.85 4,461.41 2,066.81 -0- 11.270.07 1999 5,523.00 3,984.39 2,561.03 -0- 12,068.42 2000 645.00 270.05 376.36 -0- 1,291.41 2002 3,092.00 207.73 1,430.68 -0- 4,730.41 Total 29,343.85 11,232.77 23,598.61 (2,333) 61,842.23Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007