- 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after the automatic stay is no longer in effect.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
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