- 3 -
On March 10, 1995,3 petitioners filed a petition (bankruptcy
petition) in the U.S. Bankruptcy Court for the Northern District
of Georgia, thereby commencing a bankruptcy proceeding under
chapter 7 of title 11 of the United States Code.
On March 20, 1996, petitioners amended their bankruptcy
petition to include their Federal tax liabilities for 1991.
On March 21, 1996, respondent issued a statutory notice of
deficiency to petitioners with respect to 1991, determining a
deficiency of $31,560, an addition to tax under section
6651(a)(1) of $8,004, and a penalty under section 6662(a) of
$6,312.
On June 12, 1996, the bankruptcy court entered a “DISCHARGE
OF DEBTOR(S) WITH ORDER APPROVING TRUSTEE’S REPORT OF NO
DISTRIBUTION, CLOSING ESTATE AND DISCHARGING TRUSTEE” with
respect to petitioners (discharge order), granting petitioners a
discharge pursuant to 11 U.S.C. sec. 727 (2000). The return
assessment was abated shortly after issuance of the discharge
order.
On June 19, 1996, petitioners filed a petition with this
Court with respect to the notice of deficiency for 1991.
3The parties have stipulated that the bankruptcy petition
was filed on Mar. 10, 1995, although the bankruptcy court’s
discharge order indicates that the petition was filed on Oct. 10
of that year. As discussed infra note 5, since the result in
this case would be the same under either filing date, we need not
resolve this discrepancy.
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