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respondent’s motion for hearing at the Seattle, Washington trial
session beginning June 5, 2000. Defying the Court’s order,
petitioners failed to file an Amended Petition in this case. On
June 5, 2000, when the case was called from the calendar,
respondent’s counsel appeared and was heard. However,
petitioners did not appear at the proceeding, nor did anyone
appear on their behalf.
Thereafter, respondent filed the present motion to dismiss
on the grounds that the petition fails to allege any justiciable
error with respect to respondent’s determinations and fails to
allege any facts in support of the alleged errors. Respondent
asks the Court to grant the motion, to enter a decision in favor
of respondent, and to require petitioners to pay a penalty to the
United States pursuant to section 6673.
Prior to the Court ruling on respondent’s motion to dismiss,
petitioners, on September 8, 2000, filed a petition with the
United States Bankruptcy Court. The filing of a bankruptcy
petition operates as a stay of the commencement or continuation
of proceedings in this Court. See Allison v. Commissioner, 97
T.C. 544, 545 (1991). The stay is lifted upon the earlier of the
closing of the case, the dismissal of the case, or upon the
granting or denial of a discharge. 11 U.S.C. sec. 362(c)(2)
(2000); see Guerra v. Commissioner, 110 T.C. 271, 275 (1998).
On November 17, 2000, this Court ordered that all proceeding
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