Lynne M. Smith, Petitioner, and Stanley J. Smith, Intervenor - Page 3




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         case where an individual requested relief under section 6015(f).             
         Tax Relief and Health Care Act of 2006, Pub. L. 109-432, div. C,             
         sec. 408(a), 120 Stat. 2922, 3061.  That amendment applies “with             
         respect to liability for taxes arising or remaining unpaid on or             
         after the date of the enactment of this Act.”  Id. sec. 408(c),              
         120 Stat. 3062.  The date of enactment of the Act was December               
         20, 2006.                                                                    
              On January 10, 2007, the Court issued an Order (January 10,             
         2007 Order) in which it directed each party to address the                   
         Court’s jurisdiction in this case in light of the amendment that             
         the Act made to section 6015(e)(1).                                          
               Respondent filed a response to the Court’s January 10, 2007            
          Order (respondent’s response to the Court’s Order) in which                 
          respondent stated in pertinent part:                                        
                    4.  The balance of tax due for taxable years 1998                 
               and 2002 was paid on April 27, 2006 pursuant to a levy                 
               issued to Anthony Arcodia, Jr., an attorney who was                    
               holding in escrow the proceeds of the sale of the                      
               former residence of the petitioner and the intervenor.                 
                    5.  The tax liabilities, including interest and                   
               penalties, for which petitioner is seeking relief                      
               pursuant to I.R.C.  6015(f) were both fully paid on                   
               April 27, 2006, which date is prior to the enactment of                
               the Act.  Thus, the liabilities at issue did not remain                
               unpaid as of the date of enactment.  As a result, the                  
               amendments to I.R.C.  6015(e) made by the Act * * * do                
               not apply to the present case.  Because the amendments                 
               do not apply, I.R.C.  6015(e) as it existed before the                
               amendments and the law concerning that statute apply to                
               the present case.                                                      
                    6.  Before the amendments, I.R.C.  6015(e), by its               
               terms, only granted the Tax Court jurisdiction “[i]n the               






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