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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); McClamma v. Commissioner, 76 T.C. 754,
757 (1981).
In McClamma v. Commissioner, supra, the Court was presented
with the question of the proper computation of the expanded
period for filing a timely petition with the Court pursuant to
section 6213(f) where the taxpayers had filed a bankruptcy
petition after receiving a notice of deficiency. In particular,
the Commissioner issued a notice of deficiency to John and
Catherine McClamma on February 15, 1980. On March 3, 1980, John
McClamma filed a bankruptcy petition under chapter 7 of the
Bankruptcy Code. On April 18, 1980, while John McClamma's
bankruptcy case was pending, the taxpayers filed a joint petition
for redetermination with the Court. On September 19, 1980, the
bankruptcy court issued a discharge order in John McClamma's
bankruptcy case. The Commissioner subsequently filed a motion to
dismiss for lack of jurisdiction as to John McClamma on the
grounds that: (1) John McClamma was barred by the bankruptcy
automatic stay from filing a petition for redetermination with
the Court on April 18, 1980; and (2) John McClamma did not file a
timely petition following his discharge in bankruptcy.
In granting the Commissioner's motion to dismiss, the Court
concluded that the automatic stay barred John McClamma from
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