T.C. Memo. 2008-28 UNITED STATES TAX COURT LISA H. GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11678-06. Filed February 12, 2008. Mitchell S. Fuerst, for petitioner. Brian A. Pfeifer, for respondent. MEMORANDUM OPINION MARVEL, Judge: This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction, as supplemented. After concessions,1 the issue for decision is 1Respondent concedes that the Court has jurisdiction under sec. 6015(e), I.R.C., to review the determination denying relief under sec. 6015(f), I.R.C., for 1999 and 2000.Page: 1 2 3 4 5 6 7 8 9 NextLast modified: March 27, 2008