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Indiana. The case is presently calendared for trial at the
session of the Court commencing on November 27, 2006, in
Albuquerque, New Mexico.
After the pleadings were submitted, 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 21, 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. Schlachter. The
Court issued an order directing petitioner to file any response
to respondent’s motion, and petitioner so responded on
October 25, 2006. Petitioner opens her response with the
statement: “Petitioner moves that this case be dismissed for
lack of jurisdiction upon the ground that the Tax Court lacks
jurisdiction under I.R.C. 6015(e) and that the petitioner was not
entitled to relief under section 6015(f).” However, after a
brief recitation of facts, petitioner also states: “Petitioner
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