Clara L. Prevo - Page 1

                                   123 T.C. No. 21                                    


                               UNITED STATES TAX COURT                                


                            CLARA L. PREVO, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


          Docket No. 5805-04L.             Filed December 14, 2004.                   


               On Feb. 23, 2004, R issued to P a Notice of                            
               Determination Concerning Collection Action(s) for the                  
               taxable years 1989, 1990, 1993, 1996, 1998, and 2000.                  
               On Mar. 1, 2004, P filed a bankruptcy petition under                   
               ch. 13 of the Bankruptcy Code.  On Mar. 29, 2004, P                    
               filed a petition with the Court challenging R’s notice                 
               of determination.  On Mar. 31, 2004, the bankruptcy                    
               court dismissed P’s bankruptcy petition.  On May 24,                   
               2004, P filed an amended petition.  R filed a motion to                
               dismiss for lack of jurisdiction in this case on the                   
               ground that the petition was filed in violation of the                 
               automatic stay imposed under 11 U.S.C. sec. 362(a)(8)                  
               (2000).                                                                










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