Carol J. Hunter - Page 1

                                 T.C. Memo. 2006-227                                  

                               UNITED STATES TAX COURT                                

                           CAROL J. HUNTER, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 20474-05.             Filed October 24, 2006.               

                    Held:  Petition for determination of relief from                  
               joint and several liability under sec. 6015(f), I.R.C.,                
               dismissed for lack of jurisdiction.  Billings v.                       
               Commissioner, 127 T.C. 7 (2006), followed.                             

               Carol J. Hunter, pro se.                                               
               Charles J. Graves, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               WHERRY, Judge:  This case is before the Court on                       
          respondent’s motion to dismiss for lack of jurisdiction.  The               
          instant proceeding arises from a petition for judicial review               

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