Lisa H. Green - Page 3




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          not issue a notice of determination for 1995, 1996, 1997, or                
          1998.  Petitioner timely petitioned this Court, asserting that              
          respondent erred by denying her relief under section 6015 for               
          1995, 1996, 1997, 1998, 1999, and 2000.                                     
               On November 28, 2006, respondent’s motion to dismiss for               
          lack of jurisdiction was filed.  Respondent argues that we lack             
          jurisdiction under section 6015(e) over petitioner’s section                
          6015(f) claim for relief because respondent has not determined a            
          deficiency for any of the years at issue.  Petitioner filed a               
          notice of objection to respondent’s motion.                                 
               In the Tax Relief and Health Care Act of 2006, Pub. L. 109-            
          432, div. C, sec. 408(a), (c), 120 Stat. 3061, 3062 (TRHCA                  
          section 408), Congress amended section 6015(e) to confer                    
          jurisdiction on this Court over stand-alone requests for                    
          equitable relief under section 6015(f), effective for tax                   
          liabilities arising or remaining unpaid on or after December 20,            
          2006.  On April 19, 2007, respondent filed a supplement to his              
          motion to dismiss for lack of jurisdiction.  Respondent concedes            
          that TRHCA section 408 grants us jurisdiction to review                     
          respondent’s determination denying relief under section 6015(f)             
          for 1999 and 2000.  Respondent argues, however, that we lack                
          jurisdiction to determine petitioner’s eligibility for relief               
          under section 6015(f) for 1995, 1996, 1997, and 1998 because the            








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