Gwendolyn A. Ewing - Page 27

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          section 6015(f) for the underpayment of tax shown on petitioner’s           
          joint return.                                                               

                                             An appropriate order will be             
                                        issued denying respondent’s                   
                                        motion to dismiss for lack of                 
                                        jurisdiction.                                 
               Reviewed by the Court.                                                 
               WELLS, COHEN, SWIFT, GERBER, HALPERN, BEGHE, CHIECHI, and              
          GALE, JJ., agree with this majority opinion.                                
               THORNTON, J., dissents.                                                

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