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Code. In particular, 11 U.S.C. section 362(a)(8) provides in
pertinent part:
(a) Except as provided in subsection (b) of this
section, a petition filed under section 301, 302, or
303 of this title, * * * operates as a stay, applicable
to all entities, of–-
* * * * * * *
(8) the commencement or continuation of a proceeding
before the United States Tax Court concerning the
debtor.
In short, the filing of a bankruptcy petition invokes the
automatic stay that precludes the commencement or continuation of
proceedings in this Court. See Allison v. Commissioner, 97 T.C.
544, 545 (1991).
The period that the automatic stay remains in effect is
prescribed in 11 U.S.C. section 362(c) (1994) as follows:
(c) Except as provided in subsections (d), (e), and (f) of
this section--
(1) the stay of an act against property of the estate
under subsection (a) of this section continues until such
property is no longer property of the estate; and
(2) the stay of any other act under subsection (a) of
this section continues until the earliest of--
(A) the time the case is closed;
(B) the time the case is dismissed; or
(C) if the case is a case under chapter 7 of this title
concerning an individual or a case under chapter 9, 11, 12,
or 13 of this title, the time a discharge is granted or
denied.
While we do not have subject matter jurisdiction to
determine whether a tax deficiency has been discharged in a
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