Debra Anne Banderas - Page 9

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          petitioner had, within the last month, moved to Las Vegas,                  
          Nevada, and had just begun a new job.                                       
               After posttrial briefs were filed, 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, 787 (8th Cir. 2006),             
          affg. in part and vacating in part T.C. Memo. 2004-93;                      
          Commissioner v. Ewing, 439 F.3d 1009, 1013-1014 (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, 17 (2006).                                        
               Given these developments, the Court on August 30, 2006,                
          issued an order directing the parties to show cause why this case           
          should not be dismissed for lack of jurisdiction.  Following                
          responses from both parties, the Court on October 24, 2006,                 
          issued T.C. Memo. 2006-228, holding that we were constrained to             
          dismiss this case.  An order of dismissal for lack of                       
          jurisdiction was entered on the same date.                                  
               Thereafter, the Tax Relief and Health Care Act of 2006, Pub.           
          L. 109-432, div. C, sec. 408, 120 Stat. 3061, amended section               
          6015(e)(1) to provide that this Court may review the                        
          Commissioner’s denial of relief under section 6015(f) in cases              
          where no deficiency has been asserted.  The amendment applies               

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