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petition with this Court contesting the adverse determination,
and a trial was held in November of 2005.
After posttrial briefs were filed, two Courts of Appeals,
those for the Eighth and Ninth Circuits, ruled that the Tax Court
lacked jurisdiction to consider denials of relief under section
6015(f) in proceedings where no deficiency had been asserted.
See Bartman v. Commissioner, 446 F.3d 785 (8th Cir. 2006), affg.
in part and vacating in part T.C. Memo. 2004-93; Commissioner v.
Ewing, 439 F.3d 1009 (9th Cir. 2006), revg. 118 T.C. 494 (2002),
vacating 122 T.C. 32 (2004). This Court subsequently reached the
same conclusion in Billings v. Commissioner, 127 T.C. 7 (2006).
Given these developments, the Court on August 30, 2006,
issued an order directing the parties to show cause why this case
should not be dismissed for lack of jurisdiction. Both parties
responded. Respondent, noting specifically that no deficiency
had been asserted against petitioner for the years in issue,
agreed that the Court lacked jurisdiction here. Petitioner
objected to dismissal, broadly referencing concerns of equity,
due process, and equal protection.
Discussion
The Tax Court is a court of limited jurisdiction and may
exercise only the power conferred by statute. E.g., Raymond v.
Commissioner, 119 T.C. 191, 193 (2002); Naftel v. Commissioner,
85 T.C. 527, 529 (1985); see also sec. 7442. It likewise is well
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