- 7 -
that we lack jurisdiction over the instant case.3 Accordingly,
we do not reach the issue of whether petitioner is entitled to
relief pursuant to section 6015(f).
To reflect the foregoing,
An appropriate order of
dismissal for lack of jurisdiction
will be entered.
3We note that Senators Feinstein and Kyl have recently
introduced S. 3523, 109th Cong., 2d Sess., sec. 1 (2006), that
would, if enacted, clarify that the Court has jurisdiction under
sec. 6015(e) to review all claims for relief under sec. 6015(f).
See also 152 Cong. Rec. S5962 (daily ed. June 15, 2006) (Senator
Feinstein stating: “this bill clarifies the statute’s original
intent”).
Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011