- 7 - 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.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011