128 T.C. No. 9
UNITED STATES TAX COURT
LISA SUSAN KOVITCH, Petitioner,
AND RICHARD P. KOVITCH, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12281-05. Filed April 4, 2007.
R determined a deficiency with respect to the
joint return that P and I filed for 2002. P filed a
petition in which the only issue raised was her
entitlement to spousal relief pursuant to sec. 6015,
I.R.C. I did not file a petition. R notified I of P’s
petition and his right to intervene pursuant to sec.
6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules
of Practice and Procedure. I filed a notice of
intervention and shortly thereafter filed for
bankruptcy. Pursuant to 11 U.S.C. sec. 362(a)(8)
(2000), a bankruptcy filing gives rise to an automatic
stay of proceedings in the Tax Court “concerning the
debtor.” The automatic stay with respect to I’s
bankruptcy case has not been terminated.
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