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(1988)) to permit the filing of a petition for readjustment with
this Court. The order states in pertinent part as follows:
The Court considered the Motion for Order for
Release of Stay to File Tax Court Petition filed by
Walter J. Hoyt III in connection with the Motion to
Limit Trustee's Duties or, in the alternative, for
Instructions Regarding IRS Notice.
Based upon the record herein and the Court being
otherwise duly advised, it is, to the extent an order
is necessary, the Motion for an Order to Release of
Stay to File Tax Court Petition [sic], filed by Walter
J. Hoyt III, be and hereby is granted.
On July 21, 1997, petitioner filed a petition for
readjustment with the Court contesting the FPAA's described
above. At the time that the petition was filed, the partnership
maintained its principal place of business at Burns, Oregon.
Respondent subsequently filed a Motion to Dismiss for Lack
of Jurisdiction on the ground that the petition for readjustment
was not timely filed. Petitioner filed an objection to
respondent's motion asserting that the petition for readjustment
was timely filed within the period prescribed in section 6213(f)
following the issuance of the bankruptcy court's order lifting
the automatic stay. In response to petitioner's objection,
respondent maintains that the petition is untimely with respect
to the FPAA for 1992, despite the partnership's bankruptcy case,
on the ground that the automatic stay did not serve as a bar to
filing of a petition for readjustment for that year. On the
other hand, respondent now concedes that the petition for
readjustment is timely with respect to the FPAA for 1993 because
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