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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 a motion for decision
ordering relief from the additions to tax for negligence and from
the increased rate of interest, with attachments and a memorandum
in support of such motion. Respondent filed an objection, with
attachments and a memorandum in support thereof, and petitioners
thereafter filed a reply memorandum. 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 Kaliban v. Commissioner, T.C.
Memo. 1997-271; Sann v. Commissioner, T.C. Memo. 1997-259;
Friedman v. Commissioner, T.C. Memo. 1996-558; 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 trial in this case. Resolution of such issue might well
require a new trial. Such further trial "would be contrary to
the established policy of this Court to try all issues raised in
a case in one proceeding and to avoid piecemeal and protracted
litigation." Markwardt v. Commissioner, 64 T.C. 989, 998 (1975);
see also Haft Trust v. Commissioner, 62 T.C. 145, 147 (1974).
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