- 6 -
for relief pursuant to section 6015(f) for taxable years 1995
through 2001. Petitioner timely petitioned this Court.
Discussion
Respondent contends that we do not have jurisdiction over
the instant case. In Ewing v. Commissioner, 118 T.C. 494 (2002),
revd. 439 F.3d 1009 (9th Cir. 2006), we held that section 6015(e)
gave us jurisdiction to review section 6015(f) petitions for
relief where the Commissioner had not asserted a deficiency. The
Ninth Circuit Court of Appeals reversed our decision in Ewing,
holding that the Tax Court lacks jurisdiction to review section
6015(f) determinations in a case where the Commissioner has not
asserted deficiency. Commissioner v. Ewing, 439 F.3d 1009, 1012-
14 (9th Cir. 2006).2 We revisited the issue of our jurisdiction
in section 6015(f) cases where the Commissioner has not asserted
a deficiency and held, in Billings v. Commissioner, 127 T.C. ___
(2006), that we do not have jurisdiction to review section
6015(f) cases where the Commissioner has not asserted a
deficiency. Accordingly, we no longer follow our decision in
Ewing v. Commissioner, supra.
Because the Commissioner did not assert a deficiency in the
instant case, we are bound in the instant case to follow our
decision in Billings v. Commissioner, supra. We therefore hold
2The Court of Appeals for the Eighth Circuit agreed with the
position of the Court of Appeals for the Ninth Circuit in Bartman
v. Commissioner, 446 F.3d 785 (8th Cir. 2006).
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011