PER CURIAM:
The basic claim advanced by appellant is that the tax collection scheme embodied in certain sections of the Internal Revenue Code [i. e., 26 U.S.C. §§ 6015, 6511 & 6513] relating to withholding taxes and quarterly declarations of estimated income tax is unconstitutional because of its failure to provide for the payment of interest on all amounts of such withholding and estimated tax payments which are later refunded as overpayments...
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