DeAnn Marie McCausland - Page 3

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               After the just-described petition was filed, 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 12, 2006,            
          filed the above-referenced motion to dismiss for lack of                    
          jurisdiction.  Respondent noted specifically that no deficiency             
          for 2002 had been asserted against petitioner or Mr. McCausland.            
          The Court issued an order directing petitioner to file any                  
          response to respondent’s motion on or before October 11, 2006.              
          To date, no such response has been received from petitioner.                
                                     Discussion                                       
               The Tax Court is a court of limited jurisdiction and may               
          exercise only the power conferred by statute.  E.g., Raymond v.             
          Commissioner, 119 T.C. 191, 193 (2002); Naftel v. Commissioner,             
          85 T.C. 527, 529 (1985); see also sec. 7442.  It likewise is well           
          recognized, as a corollary to the foregoing principle, that the             
          Court generally lacks equitable powers to expand its statutorily            






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