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This matter was called for hearing at the Court’s motions
session held in Washington, D.C., on July 14, 2004, and for
further hearing at the Court’s motions session held in
Washington, D.C., on September 15, 2004. Counsel for respondent
appeared at the hearings and offered argument in support of
respondent’s motion to dismiss. During the latter hearing,
counsel for respondent informed the Court that petitioner’s
bankruptcy case had been converted to a chapter 7 proceeding on
September 2, 2004. Although there was no appearance by or on
behalf of petitioner at the hearing, petitioner filed with the
Court a written statement pursuant to Rule 50(c) and a supplement
thereto.
Discussion
The Tax Court is a court of limited jurisdiction, and we may
exercise our jurisdiction only to the extent authorized by
Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985).
Before proceeding with our analysis, we review the scope of our
jurisdiction over claims for relief under section 6015 and the
provisions that define the automatic stay.
Section 6015
Section 6013(d)(3) provides that if a husband and wife file
a joint Federal income tax return, “the tax shall be computed on
the aggregate income and the liability with respect to the tax
shall be joint and several.” However, section 6015(a) provides
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