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21, 1997, more than a year after the mailing of the FPAA.
Petitioner contends that the petition is timely under section
6213(f) because the partnership was in bankruptcy at the time
that the FPAA was issued and the bankruptcy court did not lift
the automatic stay until June 18, 1997. Respondent, relying on
1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51
(1990), affd. without published opinion 995 F.2d 235 (9th Cir.
1993) (WROG), contends that the automatic stay did not act as a
bar to the filing of a timely petition for readjustment in this
case.
In a deficiency case, section 6213(f) provides an exception
to the normal 90-day period for filing a timely petition for
redetermination with the Court under section 6213(a).
Specifically, in a case where a taxpayer has filed a petition for
relief under the Bankruptcy Code, section 6213(f) provides that
the normal 90-day filing period is extended during the period
that the taxpayer is precluded from filing a petition by the
automatic stay and for 60 days thereafter.
The automatic stay, as applicable to proceedings in this
Court, is codified at 11 U.S.C. sec. 362(a)(8) (1988). That
section generally provides that the filing of a bankruptcy
petition operates as a stay of the commencement or continuation
of a proceeding before the United States Tax Court concerning the
debtor. See Kieu v. Commissioner, 105 T.C. 387, 391 (1995).
Unless relief from the automatic stay is granted by order of the
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