Lynne M. Smith, Petitioner, and Stanley J. Smith, Intervenor - Page 1

                                 T.C. Memo. 2007-117                                  


                               UNITED STATES TAX COURT                                


           LYNNE M. SMITH, Petitioner, AND STANLEY J. SMITH, Intervenor v.            
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 8644-05.               Filed May 9, 2007.                   


               Philip J. Vecchio, for petitioner.                                     
               Stanley J. Smith, pro se.                                              
               John R. Mikalchus, for respondent.                                     


                                 MEMORANDUM OPINION                                   

               CHIECHI, Judge:  This case is before the Court on respon-              
          dent’s motion to dismiss for lack of jurisdiction (respondent’s             
          motion).  Respondent filed respondent’s motion after the Court              
          issued Billings v. Commissioner, 127 T.C. 7 (2006), and before              
          Congress enacted the Tax Relief and Health Care Act of 2006                 






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