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mailed to file a petition in this Court for a redetermination of
the deficiency. Sec. 6213(a).
An exception to the normal 90-day filing period arises where
the taxpayer has filed a petition for relief under the Bankruptcy
Code. In particular, 11 U.S.C. section 362(a)(8) (1994) provides
in pertinent part:
(a) Except as provided in subsection (b) of this
section, a petition filed under section 301, 302, or
303 of this title, * * * operates as a stay, applicable
to all entities, of --
* * * * * * *
(8) the commencement or continuation of
proceeding before the United States Tax Court concerning
the debtor.
In short, the filing of a bankruptcy petition invokes the
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).
The period that the automatic stay remains in effect is
prescribed in 11 U.S.C. section 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
(2) the stay of any other act under
subsection (a) of this section continues
until the earliest of--
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