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(1) the commencement or continuation, including the
issuance or employment of process, of a judicial,
administrative, or other action or proceeding against the
debtor that was or could have been commenced before the
commencement of the case under this title, or to recover a
claim against the debtor that arose before the commencement
of the case under this title;
In addition, 11 U.S.C. section 362(a)(8) expressly bars “the
commencement or continuation of a proceeding before the United
States Tax Court concerning the debtor.”
Actions which are excepted from the automatic stay are set
forth in 11 U.S.C. section 362(b) (2000), which provides in
pertinent part:
(b) The filing of a petition under section 301,
302, or 303 of this title, * * * does not operate as a
stay--
* * * * * * *
(9) under subsection (a), of --
(A) an audit by a governmental unit to determine tax
liability;
(B) the issuance to the debtor by a governmental
unit of a notice of tax deficiency;
(C) a demand for tax returns; or
(D) the making of an assessment for any tax and
issuance of a notice and demand for payment of such an
assessment * * *.
Unless relief from the automatic stay is granted by order of
the bankruptcy court, see 11 U.S.C. sec. 362(d) (2000), the
automatic stay generally remains in effect until the earliest of
the closing of the case, the dismissal of the case, or the grant
or denial of a discharge, 11 U.S.C. sec. 362(c)(2); see Allison
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Last modified: May 25, 2011