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Background
On September 30, 2003, petitioner filed a voluntary petition
for relief under chapter 13 of the Bankruptcy Code with the U.S.
Bankruptcy Court for the District of Massachusetts.
On January 29, 2004, respondent issued to petitioner a
notice of determination disallowing her claim for relief under
section 6015 for the taxable years 1991, 1992, 1994, 1995, and
1997.
On March 8, 2004, petitioner filed with the Court a Petition
for Determination for Relief From Joint and Several Liability
challenging respondent’s notice of determination.2 At the time
the petition was filed, petitioner’s bankruptcy case had not been
closed or dismissed, nor had the bankruptcy court granted or
denied petitioner a discharge. See 11 U.S.C. sec. 362(c)(2)
(2000).
In response to the petition, respondent filed a motion to
dismiss. Respondent contends that the Court lacks jurisdiction
because the petition was filed in violation of the automatic stay
imposed under 11 U.S.C. sec. 362(a)(8). On May 3, 2004,
petitioner filed an objection to respondent’s motion to dismiss.
On June 3, 2004, respondent filed a response to petitioner’s
objection.
2At the time the petition was filed, petitioner resided in
South Yarmouth, Mass.
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Last modified: May 25, 2011