- 5 -
120 T.C. 137, 146-147 (2003). Thus, petitioner’s only claim is
that she is entitled to equitable relief under section 6015(f).
After the trial, the U.S. Court of Appeals for the Ninth
Circuit and the U.S. Court of Appeals for the Eighth Circuit both
held that we do not have jurisdiction to consider the
Commissioner’s denials of requests for relief under section
6015(f) where no deficiency has been asserted. Sjodin v.
Commissioner, supra; Bartman v. Commissioner, supra; Commissioner
v. Ewing, supra. We have since come to the same conclusion.
Billings v. Commissioner, supra.
The Tax Court is a court of limited jurisdiction, and we may
exercise that jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
Whether this Court has jurisdiction is fundamental, and we may
question our jurisdiction at any time. Smith v. Commissioner,
124 T.C. 36, 40 (2005) (citing Raymond v. Commissioner, 119 T.C.
191, 193 (2002), Neely v. Commissioner, 115 T.C. 287, 290 (2000),
and Romann v. Commissioner, 111 T.C. 273, 280 (1998)); Naftel v.
Commissioner, supra at 530. As we have concluded that we do not
have jurisdiction to review the Commissioner’s denials of
requests for relief under section 6015(f) where no deficiency has
been asserted, we shall dismiss this case for lack of
jurisdiction.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011