People Place Auto Hand Carwash, LLC - Page 1
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126 T.C. No. 19
UNITED STATES TAX COURT
PEOPLE PLACE AUTO HAND CARWASH, LLC, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10708-05. Filed June 14, 2006.
P is a limited liability company (LLC) owned and
operated by H and W. When P filed this action for
redetermination of employment status, H and W were
debtors in bankruptcy. Held: Because this proceeding
concerns P’s employment tax liabilities and not the tax
liabilities of H and W, the automatic stay provision of
11 U.S.C. 362(a)(8) (2000) does not apply to this
proceeding. Held, further, consideration of equitable
relief pursuant to 11 U.S.C. sec. 105(a) (2000)
properly lies with the Bankruptcy Court rather than the
Larry Conway (a member), for petitioner.
Donna Mayfield Palmer, for respondent.
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Last modified: May 25, 2011