Barbara Drake - Page 8

                                        - 8 -                                         
          v. Commissioner, supra at 545; Smith v. Commissioner, 96 T.C. 10,           
          14 (1991).                                                                  
               It is worth noting that 11 U.S.C. section 362(b)(9)(B)                 
          excepts from the automatic stay the issuance of a notice of                 
          deficiency to the taxpayer/debtor under section 6213(a).  See               
          Kieu v. Commissioner, 105 T.C. 387, 391 (1995).  Even though, as            
          previously discussed, such a taxpayer would be barred from filing           
          a petition for redetermination with this Court so long as the               
          automatic stay remained in effect, see 11 U.S.C. sec. 362(a)(8),            
          Congress established a procedure to permit such a taxpayer to               
          invoke the Court’s deficiency jurisdiction under section 6213(a)            
          after the automatic stay is no longer in effect.  Specifically,             
          section 6213(f) provides that the period for filing a timely                
          petition with the Court under section 6213(a) is suspended for              
          the period during which the taxpayer is prohibited by reason of             
          the automatic stay from filing a petition for redetermination and           
          for 60 days thereafter.  See Olson v. Commissioner, 86 T.C. 1314,           
          1318-1319 (1986).  We observe that the benefits of section                  
          6213(f) may apply whether a notice of deficiency is mailed to the           
          taxpayer before or after the filing of a bankruptcy petition.               
          See McClamma v. Commissioner, 76 T.C. 754 (1981).                           
               We also observe, however, that there is no provision                   
          analogous to section 6213(f) in section 6015 that tolls the                 
          statutory period for filing a timely stand-alone petition for the           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011