- 12 -
362(a)(8). See 11 U.S.C. sec. 362(c)(2)(C). Upon the
termination of the automatic stay on April 7, 1997, petitioner
had a total of 75 days to file a timely petition with the Court
with respect to the notices of deficiency for 1989, 1990, and
1991. In particular, petitioner again enjoyed the 60-day
suspension period prescribed in section 6213(f), plus 15 days
representing the unexpired portion of the filing period that
remained prior to the date that petitioner filed his bankruptcy
petition under chapter 7. Consistent with the foregoing, the
period for filing a timely petition for redetermination with the
Court with respect to the notices of deficiency for the taxable
years 1989, 1990, and 1991 expired on Monday, June 23, 1997.5
Petitioner's argument that he was entitled to file his
petition contesting the notices of deficiency for 1989, 1990, and
1991 within 150 days after the bankruptcy court issued its order
of discharge in his chapter 7 bankruptcy case is simply contrary
to the plain terms of section 6213(f) and this Court's holding in
McClamma v. Commissioner, supra.
In accordance with the foregoing, it follows that the
petition filed in this case on September 8, 1997, was not timely
filed with respect to the notices of deficiency for 1989, 1990,
and 1991. Because respondent now concedes that the petition was
5 Because the last day for filing a timely petition with
the Court was Saturday, June 21, 1997, the period was extended to
Monday, June 23, 1997, pursuant to sec. 6213(a).
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