Cir

MEMORANDUM

Petitioner-Appellant Catherine Marie Nunez appeals the Tax Court’s denial of her motion to vacate the Tax Court’s determination, after a trial de novo, that she was not entitled to innocent-spouse relief under 26 U.S.C. § 6015 (f). Nunez argues here, as she argued in her motion to vacate below, that the Tax Court lost jurisdiction over her petition once the Commissioner changed his position before trial and decided that he would not oppose a determination in Nunez’s favor. Having jurisdiction under 26 U.S.C. § 7482 (a)(1), we affirm.

There is no dispute that Nunez properly invoked the Tax Court’s jurisdiction when she filed her petition within 90 days of the date the Commissioner issued a notice of final determination denying Nunez’s request for § 6015(f) relief. See id. § 6015(e)(1)(A) (providing that “the Tax Court shall have jurisdiction[ ] to determine the appropriate relief available to the individual under [§ 6015] if [the requesting spouse’s] petition is filed” within 90 days of “the date the Secretary mails ... notice of the Secretary’s final determination of relief’). Thus, the Tax Court presumptively continued to have jurisdiction throughout the proceedings…