Alphonso Bax and Alice Corrine Bax, Deceased, and Alphonso L. Bax, Administrator v. Commissioner of Internal Revenue

MESKILL, Circuit Judge:

This is an appeal from an order of the United States Tax Court, Whitaker, J., denying taxpayers’ motion to redetermine interest on deficiency of income tax pursuant to 26 U.S.C. § 7481(c) following that court’s entry of final judgment in the matter. We affirm for substantially the same reasons set forth in the tax court’s order. We take this opportunity, however, to state briefly our view on the scope of the tax court’s authority to consider issues of interest determination in a proceeding under section 7481(c).

BACKGROUND

On June 6, 1985, Alphonso Bax and his now…