Carol J. Hunter - Page 3

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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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