attorney's fees, affidavit made in bad faith 121(f)

SUPPLEMENTAL PROCEEDINGS

enforce overpayment determination ............. 260

(See also OVERPAYMENT DETER-
MINATION, PROCEEDING TO EN-
FORCE)

modify decision in estate tax case

involving section 6166 election .......

.... 262

...... 261

(See also ESTATE TAX CASES)

redetermine interest on deficiency

(See also INTEREST ON DEFI-
CIENCY, PROCEEDING TO REDE-
TERMINE)

TAX COURT

notice of deficiency or liability required 13(a)