Debra Bock - Page 4

                                        - 4 -                                         
               I.R.C. � 6015(f) when respondent has not determined a                  
               deficiency. * * *                                                      
               In petitioner’s response, petitioner                                   
               concedes that no tax liability remains unpaid as of                    
               December 20, 2006.  Accordingly, Petitioner concedes                   
               that she is not seeking to invoke this Court’s juris-                  
               diction under �6015(e)(1) as amended by the Tax Relief                 
               and Health Care Act of 2006.  She is seeking jurisdic-                 
               tions [sic] under [section] 6015(e)(1) prior to amend-                 
               ment.                                                                  
               In petitioner’s response, petitioner points out that the               
          United States Court of Appeals for the Second Circuit, where an             
          appeal in the instant case would normally lie, has not addressed            
          the issue of whether this Court has jurisdiction under section              
          6015(e)(1) prior to its amendment by the Act where a deficiency             
          has not been asserted.  Petitioner seems to suggest in peti-                
          tioner’s response that, because the United States Court of                  
          Appeals for the Second Circuit has not addressed that issue, the            
          Court should revisit and overrule its holding in Billings v.                
          Commissioner, 127 T.C. 7 (2006).                                            
               We held in Billings v. Commissioner, supra, that we lack               
          jurisdiction under section 6015(e)(1) prior to its amendment by             
          the Act to review a determination by the Commissioner denying               
          relief under section 6015(f) where a deficiency has not been                
          asserted.  The Court is bound by the holding in Billings and                
          declines any invitation by petitioner to revisit and overrule               
          that holding.                                                               







Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011