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1990, and 1991 tax years, the Court held that the carryforward
period of petitioner's 1975 net operating loss expired on
December 31, 1980, and the carryforward period was not suspended
during the period petitioner was in bankruptcy. As to the 1994
tax year, petitioner's position was not entirely clear, claiming
alternatively that no notice of deficiency had been issued to him
for that year or that, if a notice of deficiency had been issued,
the order of the U.S. District Court retroactively lifting the
stay in docket No. 26995-93 was equally applicable to docket No.
8802-96 and, therefore, should have reinstated him as a party
petitioner in that case. The record shows, however, that
petitioner and his spouse filed the petition at docket No. 8802-
96, and that petitioner received a notice of deficiency that
included not only 1994 but 1992 and 1993 as well. Moreover,
petitioner does not dispute that his dismissal from the case was
proper because the bankruptcy stay precluded him from filing a
petition in this Court so long as the bankruptcy case was
pending.
Section 6331(a) provides that, if any person liable to pay
any tax neglects or refuses to pay the tax within 10 days after
notice and demand for payment, the Commissioner may collect the
tax by levy upon the taxpayer's property. Section 6331(d)
provides that the Commissioner must provide the taxpayer with
notice, including notice of the administrative appeals available
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