Tax litigation computations are comprehensive. They bring the original return line item figures forward through the IRS field examination proposed but unagreed adjustments, the Statutory Notice of Deficiency computations, and the proposed adjustments incident to the Tax Court litigation. They also include the estate’s counterproposals. A final series of computations usually incorporates the settlement figures to gauge the future consequences to the estate including any “catch-up” payment due as part of a continuing 6166 deferral.