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Held: The Court lacks jurisdiction in this case
on the ground the petition was filed in violation of
the automatic stay imposed under 11 U.S.C. sec.
362(a)(8). R’s motion to dismiss for lack of
jurisdiction will be granted.
Timothy J. Burke, for petitioner.
Louise R. Forbes and David Abernathy, for respondent.
OPINION
GERBER, Chief Judge: This case was assigned to Chief
Special Trial Judge Peter J. Panuthos, pursuant to the provisions
of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court
agrees with and adopts the opinion of the Special Trial Judge,
which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
PANUTHOS, Chief Special Trial Judge: This matter is before
the Court on respondent's motion to dismiss for lack of
jurisdiction. Respondent’s motion presents an issue of first
impression: whether the automatic stay imposed under 11 U.S.C.
section 362(a)(8) (2000) bars the filing of a petition with this
Court in a so-called stand-alone proceeding brought pursuant to
section 6015. As discussed in detail below, we shall grant
respondent’s motion to dismiss.
1Unless otherwise indicated, section references are to
sections of the Internal Revenue Code, as amended, and Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: May 25, 2011