McCAUSLAND v. COMMISSIONER

Docket No. 2486-05.

92 T.C.M. 430 (2006)

T.C. Memo. 2006-246

DeAnn Marie McCausland v. Commissioner.

United States Tax Court.

November 13, 2006.


Attorney(s) appearing for the Case

DeAnn Marie McCausland, pro se.

James E. Cannon, for respondent.


MEMORANDUM OPINION

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 filed in response to a determination concerning relief from joint and several liability under section 6015.1 The issue for decision is whether the Tax Court has jurisdiction under section 6015(e) to review the Commissioner's determination...

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