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this opinion shall not be treated as precedent for any other
case.
This case arises from a request for relief under section
6015(f) with respect to petitioner’s 2002 taxable year.
Respondent determined petitioner was not entitled to any relief
from joint and several liability under section 6015(f).
Petitioner timely filed a petition seeking review of respondent’s
determination.2 The issue for decision is whether respondent’s
denial of relief under section 6015(f) was an abuse of
discretion.
Background
Some of the facts have been stipulated. We incorporate the
stipulated facts into our findings by this reference. Petitioner
resided in Loveland, Colorado, when her petition in this case was
filed.
2Respondent filed a motion to dismiss this case for lack of
jurisdiction in which he contended that the Tax Court did not
have jurisdiction to review respondent’s denial of relief under
sec. 6015(f) in nondeficiency cases. However, in response to an
order to show cause dated Jan. 5, 2007, respondent concedes that
the Tax Relief and Health Care Act of 2006, Pub. L. 109-432, div.
C, sec. 408(a), (c), 120 Stat. 3061, 3062, amended sec.
6015(e)(1) to confer jurisdiction on the Court over stand-alone
requests for equitable relief under sec. 6015(f), effective for
tax liabilities arising or remaining unpaid on or after Dec. 20,
2006, and requests that his motion to dismiss for lack of
jurisdiction be denied. An appropriate order denying the motion
will be issued in accordance with respondent’s request.
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