David Bruce Billings - Page 24

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          Court to review requests for equitable relief such as those                 
          presented by petitioner and the taxpayer in Ewing v.                        
          Commissioner, supra.  While Congress allowed an individual to               
          qualify for equitable relief in the appropriate case, Congress              
          did not provide in section 6015(e)(1) that the Court could review           
          whether a case was appropriate in the absence of an assertion of            
          a deficiency against the individual, the individual’s request for           
          relief under section 6015(b) or (c), and the individual’s timely            
          petition to this Court.  Whether it is more practical for this              
          Court to decide the appropriateness of such a claim is not for us           
          to opine.  We must presume from a plain reading of the text of              
          section 6015(e)(1) that Congress intended that we not have                  
          jurisdiction over such a petition and must give effect to the               
          will of Congress as expressed through those terms.  See Conn.               
          Natl. Bank v. Germain, 503 U.S. 249, 253-254 (1992); Griffin v.             
          Oceanic Contractors, Inc., 458 U.S. 564, 570 (1982); Consumer               
          Prod. Safety Commn. v. GTE Sylvania, Inc., 447 U.S. 102, 108                
               FOLEY, HAINES, GOEKE, and WHERRY, JJ., agree with this                 
          concurring opinion.                                                         

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