123 T.C. No. 20
UNITED STATES TAX COURT
BARBARA DRAKE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4126-04. Filed December 14, 2004.
On Sept. 30, 2003, P filed a bankruptcy petition
under ch. 13 of the Bankruptcy Code. On Jan. 29, 2004,
R issued to P a notice of determination disallowing her
claims for relief from joint and several liability
under sec. 6015, I.R.C., for the taxable years 1991,
1992, 1994, 1995, and 1997. On Mar. 8, 2004, P filed a
petition with the Court challenging R’s notice of
determination. R filed a motion to dismiss for lack of
jurisdiction in this case on the ground that the
petition was filed in violation of the automatic stay
imposed under 11 U.S.C. sec. 362(a)(8) (2000).
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Last modified: May 25, 2011