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its discharge order in his chapter 7 bankruptcy case. We agree
with respondent.
A review of the relevant dates is as follows:
June 14, 1991------Chapter 13 bankruptcy petition
February 21, 1992--Notice of deficiency for 1989
June 23, 1993------Notice of deficiency for 1990, 1991
July 24, 1996------Chapter 13 bankruptcy dismissed
December 6, 1996---Chapter 7 bankruptcy petition (135
days from July 24, 1996)
April 7, 1997------Order of discharge of Chapter 7
August 22, 1997----Notice of deficiency for 1994, 1995
September 8, 1997--Petition filed for 1989-1991 and 1993
On June 14, 1991, petitioner filed a bankruptcy petition
under chapter 13 of the Bankruptcy Code. On February 21, 1992,
respondent issued a notice of deficiency to petitioner for the
taxable year 1989. On June 23, 1993, respondent issued a notice
of deficiency to petitioner for the taxable years 1990 and 1991.
Because petitioner's bankruptcy petition under chapter 13 was
pending on the dates that the notices of deficiency for 1989,
1990, and 1991 were issued, it follows that petitioner was barred
from filing a petition for redetermination with the Court by
virtue of the automatic stay imposed under 11 U.S.C. section
362(a)(8). Further, pursuant to section 6213(f), the 90-day
statutory period for filing a timely petition with the Court was
suspended while the automatic stay remained in effect and for 60
days thereafter.
On July 24, 1996, the bankruptcy court dismissed
petitioner's bankruptcy petition under chapter 13, thereby
terminating the automatic stay. See 11 U.S.C. sec. 362(c)(2)(B);
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