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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) 61,842.23
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