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provided by section 6213(f)(1) of the Internal Revenue
Code (IRC) (generally, the period that the automatic
stay is in effect, plus 60 days) to file a petition
with the Tax Court asking for a redetermination of the
deficiency.
In total disregard of the foregoing statements in the 1991
notice, on January 26, 1996, while petitioner was in bankruptcy,
he filed a petition in this Court with respect to the 1991
notice, and that case was assigned docket No. 1572-96. On May
24, 1996, this Court dismissed the case at docket No. 1572-96 for
lack of jurisdiction because the petition in that case was filed
in violation of the automatic stay imposed by 11 U.S.C. sec.
362(a)(8) (1994).
On May 3, 1996, the Bankruptcy Court entered an order in
petitioner's bankruptcy case discharging petitioner (discharge
order). On May 13, 1996, petitioner filed with the Bankruptcy
Court a motion to vacate the discharge order, which is still
pending before that court.
On or about August 28, 1996, petitioner filed his Federal
income tax return (return) for 1995 in which he reported tax due
of $3,416 that he did not pay. The Internal Revenue Service
(Service) assessed that amount of tax due. By notice dated
November 4, 1996, the Service requested petitioner to pay the tax
due for 1995, plus interest and a penalty. By final notice of
intent to levy dated January 22, 1997, the Service again re-
quested full payment of the tax, interest, and penalty for
petitioner's taxable year 1995 and also requested full payment of
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