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042771P.pdf   05/02/2006  Theresa E. Bartman  v.  CIR
   U.S. Court of Appeals Case No:  04-2771
   Agency   
   [PUBLISHED] [Gruender, Author, Melloy and Colloton, Circuit Judges]
   Tax Court Appeal. Tax court did not err in finding it had no
   jurisdiction to review taxpayer's petition for review of the IRS's denial of
   her tax year 1997 refund request because no deficiency had been assessed
   against her for tax year 1997; however, the court erred in finding that
   taxpayer's claim concerning tax year 1995 was time-barred because, as
   with tax year 1997, the IRS has not assessed a deficiency for the tax year
   1995, and the tax court was without jurisdiction.