Lynne M. Smith, Petitioner, and Stanley J. Smith, Intervenor - Page 2

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          (Act).  We shall grant respondent’s motion.                                 
               In support of respondent’s motion, respondent relies on                
          Billings v. Commissioner, supra, in which the Court held that it            
          lacks jurisdiction under section 6015(e)1 to review a determina-            
          tion under section 6015(f) where no deficiency has been asserted.           
               Stanley J. Smith, intervenor in this case, filed a response            
          to respondent’s motion in which he indicated that respondent’s              
          motion should be granted.                                                   
               Petitioner filed a response to respondent’s motion (peti-              
          tioner’s response) in which she indicated that respondent’s                 
          motion should be denied.  In support of her position, petitioner            
          argued in petitioner’s response that “Billings is not wholly                
          dispositive of this proceeding.”  That is because, according to             
          petitioner, respondent made a wrongful levy with respect to her             
          taxable years 1998 and 2002, and “the Tax Court has jurisdiction            
          to address wrongful levy refund claims and equitable relief under           
          Internal Revenue Code section 6330.”                                        
              About five months after the Court issued its opinion in                 
         Billings v. Commissioner, supra, Congress passed the Act.  The               
         Act amended section 6015(e)(1) to provide that the Court may                 
         review respondent’s denial of relief under that section in any               

               1All section references are to the Internal Revenue Code in            
          effect before its amendment by the Act.                                     

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