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After the pleadings were closed, 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, respondent on September 14, 2006,
filed the above-referenced motion to dismiss for lack of
jurisdiction. Respondent noted specifically that no deficiencies
have been asserted against petitioner or Mr. Hunter. The Court
issued an order directing petitioner to file any response to
respondent’s motion, and petitioner so responded on October 10,
2006. Petitioner briefly recited the substance of her position
as follows: “Although I am objecting because I think my case
should be heard, in principle I agree with the ruling. A tax
court determining equitable spousal relief appears to be a
conflict of interest. It would be more equitable to have an
independent, objective party make this determination.”
Discussion
The Tax Court is a court of limited jurisdiction and may
exercise only the power conferred by statute. E.g., Raymond v.
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Last modified: May 25, 2011