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(A) the time the case is
closed;
(B) the time the case is
dismissed; or
(C) if the case is a case
under chapter 7 of this title
concerning an individual or a case
under chapter 9, 11, 12, or 13 of
this title, the time a discharge is
granted or denied.
In sum, unless relief from the automatic stay is granted by order
of the bankruptcy court, see 11 U.S.C. sec. 362(d), the automatic
stay generally remains in effect until the earliest of the
closing of the case, the dismissal of the case, or the grant or
denial of a discharge. 11 U.S.C. sec. 362(c)(2); see Allison v.
Commissioner, supra at 545; Smith v. Commissioner, 96 T.C. 10, 14
(1991); Neilson v. Commissioner, 94 T.C. 1, 8 (1990).
Although respondent is free to issue a notice of deficiency
to a taxpayer who 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
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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Last modified: May 25, 2011