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Because this Court is a court of limited jurisdiction,
petitioner’s fraud argument is misplaced. The Court lacks
jurisdiction to review or set aside the order of discharge
entered by the bankruptcy court. Therefore, petitioner’s
contention that the bankruptcy discharge is void because of fraud
on the court is not proper subject matter for our decision.
We accordingly reject petitioner’s contention that the
property of the estate is still under the consideration of the
bankruptcy court and the order of Discharge of Debtor, dated July
18, 1994, has no force and effect. According to petitioner’s
contentions, the automatic stay of Tax Court proceedings under 11
U.S.C. section 362(a)(8) was still in effect when he filed the
Tax Court petition, his petition is premature, and the Tax Court
lacks jurisdiction to determine petitioner’s tax liability for
the year in issue.
Section 6212(a) expressly authorizes the Commissioner, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail. The taxpayer, in turn,
generally has 90 days from the date the notice of deficiency is
mailed to file a petition in this Court for a redetermination of
the deficiency. See sec. 6213(a).
An exception to the normal 90-day filing period arises where
the taxpayer has filed a petition for relief under the Bankruptcy
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