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automatic stay which precludes the commencement or continuation
of proceedings in this Court. Kieu v. Commissioner, 105 T.C.
387, 391 (1995); Allison v. Commissioner, 97 T.C. 544, 545
(1991).
Although respondent is free to issue a notice of deficiency
to a taxpayer that has filed a bankruptcy petition, see 11 U.S.C.
sec. 362(b)(9) (1994),4 the normal 90-day period for filing a
timely petition with this Court is suspended for the period
during which the taxpayer is prohibited by reason of the
automatic stay from filing a petition in this Court and for 60
days thereafter, sec. 6213(f); Olson v. Commissioner, 86 T.C.
1314, 1318-1319 (1986), and cases cited therein.
The period that the automatic stay remains in effect is
prescribed in 11 U.S.C. sec. 362(c) (1994) as follows:
(c) Except as provided in subsections (d), (e),
and (f) of this section--
(1) the stay of an act against property of the
estate under subsection (a) of this section
continues until such property is no longer
property of the estate; and
4 11 U.S.C. sec. 362(b)(9) (1994) provides in pertinent
part:
(b) The filing of a petition under section 301,
302, or 303 of this title, * * * does not operate as a
stay--
(9) under subsection (a),--
* * * * * * *
(B) of the issuance to the debtor
by a governmental unit of a notice
of tax deficiency;
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