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petitioner's husband, filed a voluntary petition for relief under
chapter 13 of the Bankruptcy Code with the U.S. Bankruptcy Court
for the District of Colorado.
On December 16, 1996, respondent mailed a notice of
deficiency to petitioner determining a deficiency in her Federal
income tax for 1993 in the amount of $7,813, as well as additions
to tax in the amounts of $1,819 and $302.30 pursuant to sections
6651(a) and 6654, respectively.
On January 21, 1997, the bankruptcy court entered an order
granting the bankruptcy trustee's motion to dismiss petitioner's
case.2 The bankruptcy court's order states in pertinent part:
THIS MATTER having come before the Court upon the
Motion to Dismiss the Chapter 13 case filed by the
Standing Chapter 13 Trustee, it is:
ORDERED that the within case be and is hereby
dismissed pursuant to the provisions of 11 USC Section
1307.
FURTHER ORDERED that, in accordance with 11 USC
Section 349(b)(1) and (2), any transfer avoided under
Section 522, 544, 545, 547, 548, 549 or 724(a) of Title
11 or preserved under Section 510(c)(2), 522(i)(2) or
551 of Title 11 is reinstated; any lien voided under
Section 506(d) of Title 11 is reinstated; and any
order, judgment, or transfer ordered under Section
522(i)(1), 542, 550, or 553 of Title 11 is vacated.
FURTHER ORDERED that funds in the hand of the
Standing Chapter 13 Trustee in said case, if any, which
are lawfully payable to the creditors will be
distributed by said Trustee within ninety (90) days
from the date of this Order.
2 It appears that the bankruptcy trustee filed the motion
to dismiss on the ground that petitioner had failed to make a
payment due under the chapter 13 plan.
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