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T.C. 28 (1992); Bernard v. Commissioner, T.C. Memo. 1995-332
(taxpayer waited until she lost the substantive issues before she
filed a subsequent motion to raise a new issue.); Estate of
Allinson v. Commissioner, T.C. Memo. 1994-304 (Court denied
motion filed 7 years after stipulation of settlement executed).
Lastly, granting petitioners’ motion would result in undue
prejudice to respondent. As we have noted, petitioners are now
attempting to raise a new argument 12 years after the standard
settlement offer was made available, 11 years after they filed
their original petition and 6 years after this case was partially
tried. Petitioners seek relief from the penalty under section
6653(a) without regard to whether the penalty is appropriate
under the facts of this case. They seek relief from the penalty
by raising the equality of treatment argument many years after
the pleadings and partial trial and without convincing evidence
that they have been treated unfairly.
Petitioner has delayed trial and even been absent from a
partial trial. He has consistently refused to settle the case
but has waited until the issues have been tried many times by
others under closely analogous facts and circumstances. Now
after many years of avoiding, delaying, or refusing settlement or
trial, petitioner seeks to obtain for himself the benefit of a
settlement offer made many years ago before the issues in this
case had been tried. The prejudice to respondent is obvious; the
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