Louise Sirianni - Page 6

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          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                   

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