DeAnn Marie McCausland - Page 1

                                 T.C. Memo. 2006-246                                  


                               UNITED STATES TAX COURT                                


                        DEANN MARIE MCCAUSLAND, Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 2486-05.      Filed November 13, 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.                             

               DeAnn Marie McCausland, pro se.                                        
               James E. Cannon, 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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