Antonio L. and Ernestine Thomas - Page 3

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               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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