TAX COURT OPINION

Case: Kaye C. Schlachter
Docket Number: 245-05
Judge: Wherry
Opinion Type: memo
Filed: 11/09/2006
Pages: 3

T .C . Memo . 2006-244 UNITED STATES TAX COUR T KAYE C . SCHLACHTER, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Responden t Docket No . 245-05 . Filed November 9, 2006 . Held : Petition for determination of relief from joint and several liability under sec . 6015(f), I .R .C ., dismissed for lack of jurisdiction . Commissioner , 127 T .C . 7 (2006), followed . Billings v . Kaye C . Schlachter, pro se . Charles J . Graves , for respondent . MEMORANDUM OPINIO N WHERRY, Judge : This case is before the Court on respondent's motion to dismiss for lack of jurisdiction . The instant proceeding arises from a petition for judicial review - 3 - Indiana . The case is presently calendared for trial at the session of the Court commencing on November 27, 2006, in Albuquerque, New Mexico . After the pleadings were submitted, two Courts of Appeals, those for the Eighth and Ninth Circuits, ruled that the Tax Court lacked jurisdiction to consider denials of relief under section 6015(f) in proceedings where no deficiency had been asserted . See Bartman v . Commissioner , 446 F .3d 785 (8th Cir . 2006), affg . in part and vacating in part T .C . Memo . 2004-93 ; Commissioner v . Ewing , 439 F .3d 1009 (9th Cir . 2006), revg . 118 T .C . 494 (2002), vacating 122 T .C . 32 (2004) . This Court subsequently reached the same conclusion in Billings v . Commissioner , 127 T .C . 7 (2006) . Given these developments, respondent on September 21, 2006, filed the above-referenced motion to dismiss for lack of jurisdiction . Respondent noted specifically that no deficiencies have been asserted against petitioner or Mr . Schlachter . The Court issued an order directing petitioner to file any response to respondent's motion, and petitioner so responded o n October 25, 2006 . Petitioner opens her response with the statement : "Petitioner moves that this case be dismissed for lack of jurisdiction upon the ground that the Tax Court lacks jurisdiction under I .R .C . 6015(e) and that the petitioner was no t entitled to relief under section 6015(f) ." However, after a brief recitation of facts, petitioner also states : "Petitioner - 5 - jurisdiction in disregard of the express provisions of the statute enacted by Congress . Accordingly, we are constrained to grant respondent's motion and to dismiss this case for lack of jurisdiction . To reflect the foregoing, An order of dismissal for lack of jurisdiction will be entered .