- 19 - review process. In sum, the differences in the cases that the estate points to are not meaningful. B. Respondent’s Motion To Stay Proceedings Respondent contends that, considering the procedural posture of the Kanter deficiency cases, this collection case should be stayed until final decisions are entered in the deficiency cases. The estate opposes respondent’s motion to stay solely on the same legal theory underlying its motion for abatement of assessments; i.e., that the assessments are invalid and the liens should be released. We recognize that granting respondent’s motion to stay proceedings, in effect maintaining the status quo, would preserve his position in relation to other creditors, while the estate’s assets would remain under the cloud cast by respondent’s lien. However, practical realities weigh in favor of granting respondent’s motion. In particular, if we do not stay this case, it will be calendared for trial in due course. Given that we do not know the exact amount (if any) of the estate’s tax liability at this time, we risk wasting valuable judicial resources addressing the question whether the Appeals Office abused its discretion in rejecting the estate’s offer-in-compromise. Under all the circumstances, we conclude that the interests of justice would best be served by staying this case until the amount of thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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