David Bruce Billings - Page 1

                                   127 T.C. No. 2                                     

                               UNITED STATES TAX COURT                                

                         DAVID BRUCE BILLINGS, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6148-03.                Filed July 25, 2006.                
               P’s wife did not report embezzlement income on their                   
               joint 1999 return.  After she was caught, P and she filed an           
               amended tax return that reported the embezzlement income.  P           
               then applied for relief from joint and several liability               
               under IRC sec. 6015(f).  The Commissioner issued a notice of           
               determination denying his request, and P filed a petition              
               under sec. 6015(e) to review the Commissioner’s                        
               determination.  P and R stipulated that no relief is                   
               available under IRC sec. 6015(b) and (c).  Held:  Upon                 
               reconsideration, we no longer adhere to our prior holding              
               that sec. 6015(e) gives us jurisdiction over such                      
               nondeficiency stand-alone petitions.  Ewing v. Commissioner,           
               118 T.C. 494 (2002), revd. 439 F.3d 1009 (9th Cir. 2006), no           
               longer followed.                                                       
               Patrick Wiesner, for petitioner.                                       
               Vicki L. Miller, for respondent.                                       

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011