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where no deficiency has been asserted, and we shall therefore
dismiss this case for lack of jurisdiction on our own motion.
Background
Some of the facts have been stipulated. The stipulation of
facts and the accompanying exhibits are incorporated by this
reference. Petitioner resided in San Diego County, California,
at the time she filed the petition.
Petitioner and her former spouse married in February 1988,
separated in January 2000, and divorced in April 2002. Respondent
did not determine a deficiency in this case. The taxes at issue
are the taxes for 1998 and 1999 that petitioner and her former
spouse reported were due on their joint returns but did not pay.
Petitioner filed a request for relief from her tax
liabilities for the years at issue on Form 8857, Request for
Innocent Spouse Relief, with respondent in July 2003. Respondent
determined that petitioner was not entitled to relief for the
years at issue. Petitioner timely filed a petition with this
Court.
Discussion
After the trial, the U.S. Court of Appeals for the Ninth
Circuit, the court to which this case is appealable, 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. Commissioner v. Ewing, 439 F.3d 1009 (9th
Cir. 2006), revg. 118 T.C. 494 (2002), vacating 122 T.C. 32
(2004). We have since come to the same conclusion. Billings v.
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