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fact that her wages were garnished for prior-year joint
liabilities before she signed the 1998 and 1999 returns.” Ms.
Neidermeyer recommended that petitioner be denied equitable
relief under section 6015(f). On August 12, 2004, respondent
issued petitioner a notice of determination denying her request
for equitable relief under section 6015(f).
On November 15, 2004, petitioner filed her petition with
this Court. Petitioner contended that respondent abused his
discretion in denying her equitable relief under section 6015(f).
This case was called for trial on March 27, 2006.
On July 25, 2006, this Court issued Billings v.
Commissioner, 127 T.C. 7 (2006), holding that the Court does not
have jurisdiction to review the Commissioner’s denial of relief
under section 6015(f) in a case where no deficiency has been
asserted. Our holding in Billings was in accord with the Courts
of Appeal opinions in Bartman v. Commissioner, 446 F.3d 785 (8th
Cir. 2006), affg. in part and vacating T.C. Memo. 2004-93, and
Commissioner v. Ewing, 439 F.3d 1009 (9th Cir. 2006), revg. 118
T.C. 494 (2002). On September 1, 2006, respondent filed a motion
to dismiss for lack of jurisdiction contending that, in light of
Billings v. Commissioner, supra, the Court lacked jurisdiction
over this case.
In the Tax Relief and Health Care Act of 2006, Pub. L. 109-
432, div. C, sec. 408, 120 Stat. 3061, Congress reinstated our
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