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Recently, the Court held that we lack jurisdiction over
“stand-alone” section 6015(f) cases (i.e., cases in which no
deficiency has been asserted) such as the case at bar. Billings
v. Commissioner, 127 T.C. ___ (2006). Additionally, the U.S.
Court of Appeals for the Ninth Circuit, the court to which appeal
of this case apparently lies, also has held that the Tax Court
lacks jurisdiction over “stand alone” section 6015(f) cases
(i.e., cases in which no deficiency has been asserted) such as
the case at bar. Commissioner v. Ewing, 439 F.3d at 1014-1015.
Accordingly, pursuant to Billings and the opinion of the
U.S. Court of Appeals for the Ninth Circuit’s in Ewing, we
conclude that we lack jurisdiction over this case. Billings v.
Commissioner, supra; Toppi v. Commissioner, T.C. Memo. 2006-182
(dismissing stand-alone section 6015(f) case for lack of
jurisdiction pursuant to Billings because the Commissioner did
not assert a deficiency for any of the years in issue); Stroud v.
Commissioner, T.C. Memo. 2006-175 (same); see also Commissioner
v. Ewing, 439 F.3d at 1014-1015; Golsen v. Commissioner, 54 T.C.
742 (1970), affd. 445 F.2d 985 (10th Cir. 1971). Therefore, we
shall dismiss this case for lack of jurisdiction.
To reflect the foregoing,
An appropriate order of
dismissal for lack of
jurisdiction will be entered.
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Last modified: May 25, 2011