- 6 -
and would have been governed by the holding in Estate of Wenner
v. Commissioner, 116 T.C. 284 (2001).
In Estate of Wenner, the taxpayer had sought to raise a
section 6015 claim in the context of a section 6404 proceeding.
The taxpayer, however, had not filed an administrative request
for relief under section 6015. In Estate of Wenner, as in this
case, the Commissioner argued that we lacked jurisdiction with
regard to that claim.
Respondent suggests that our decision in Estate of Wenner,
is wrong and has asked, in this case, that we reconsider our
holding and overrule it. We need not reconsider our holding in
Estate of Wenner, because petitioner’s circumstances have changed
during the pendency of this case.
Petitioner’s administrative appeal has now been pending for
more than 6 months without a final determination by respondent,
which satisfies section 6015(e)(1)(A)(i)(II). Currently, she is
entitled to separately petition this Court under that section.
Due to the fact that petitioner may separately petition her
section 6015 claim, we have jurisdiction over that claim and may
hear it with her section 6404 claim. Accordingly, there is no
basis or reason for our reconsideration of the holding in Estate
of Wenner.
Petitioner’s section 6015 and section 6404 claims are
properly before this Court. It would not be efficient or
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011