Louise Sirianni - Page 7

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          reasonable to cause petitioner the expense and inconvenience of             
          filing separate proceedings in this Court.  Nor would it be                 
          efficient or reasonable to hold a separate trial for each of                
          petitioner’s claims.2  We hold that we have jurisdiction to                 
          decide petitioner’s section 6015 claim, and that claim may be               
          heard in one proceeding with petitioner’s section 6404 claim.               
               To reflect the foregoing,                                              
                                             An appropriate order will be             
                                        issued denying respondent’s motion            
                                        for partial summary judgment.                 

               2 Respondent admits that petitioner has the right to                   
          petition this Court because the 6-month period provided for in              
          sec. 6015(e)(1)(A)(i)(II) has expired.  However, respondent                 
          argues that judicial economy would be best served by waiting to             
          see whether petitioner’s administrative appeal is denied.  If the           
          appeal is denied, respondent suggests holding a stand-alone                 
          proceeding under sec. 6015(e).  It appears that respondent seeks            
          this roundabout approach as a means to provide this Court with              
          the opportunity to reconsider the holding in Estate of Wenner v.            
          Commissioner, 116 T.C. 284 (2001).  Should respondent grant                 
          petitioner’s administrative appeal of the denial of sec. 6015               
          relief, respondent will be in a position to concede that                    
          petitioner is entitled to relief in this proceeding.                        

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Last modified: May 25, 2011