- 3 - 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: “PetitionerPage: Previous 1 2 3 4 5 Next
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