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C. Petitioners' Motions For Leave To File Motion For Decision
Ordering Relief From the Negligence Penalty and the Penalty Rate
of Interest and To File Supporting Memoranda of Law
Long after the trials of these cases, petitioners each filed
a Motion For Leave To File Motion For Decision Ordering Relief
From the Negligence Penalty and the Penalty Rate of Interest and
To File Supporting Memorandum of Law under Rule 50. Petitioners
also lodged with the Court motions for decision ordering relief
from the additions to tax for negligence and from the increased
rate of interest, with attachments, and memoranda in support of
the motions. Respondent filed objections, with attachments, and
memoranda in support thereof, and petitioners thereafter filed
reply memoranda. Petitioners argue that they should be afforded
the same settlement that was reached between other taxpayers and
the IRS in docket Nos. 10382-86 and 10383-86, each of which was
styled Miller v. Commissioner. See Farrell v. Commissioner, T.C.
Memo. 1996-295 (denying a motion similar to petitioners'
motions); see also Jaroff v. Commissioner, T.C. Memo. 1996-527;
Gollin v. Commissioner, T.C. Memo. 1996-454; Grelsamer v.
Commissioner, T.C. Memo. 1996-399; Zenkel v. Commissioner, T.C.
Memo. 1996-398.
Counsel for petitioners seek to raise a new issue long after
the trials in these cases. Resolution of such issue might well
require new trials. Such further trials "would be contrary to
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