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stay under 11 U.S.C. section 362(d). Under the circumstances,
the automatic stay will remain in effect until petitioner’s
bankruptcy case is closed or dismissed or a discharge is granted
or denied. See 11 U.S.C. sec. 362(c)(2).
It follows from our holding in this case that petitioner has
effectively lost the opportunity to obtain judicial review of
respondent’s notice of determination in this Court.4 In
particular, Congress did not include in section 6015 a tolling
provision comparable to section 6213(f) that would extend the
period for petitioner to file a petition for determination of
relief from joint and several liability with the Court. Although
the outcome in this case may seem at odds with the public
policies underlying section 6015, the gap in the section 6015
procedures that this case highlights is not one that can be
closed by judicial fiat. A remedy, if any, must originate with
Congress. In the end, we are obliged to grant respondent’s
motion to dismiss.
4 However, petitioner may still have a remedy. We note
that in certain circumstances debtors are permitted to raise
claims for relief from joint and several liability before the
bankruptcy court. See In re Hinckley, 256 Bankr. 814 (Bankr.
M.D. Fla. 2000) (debtor permitted to raise sec. 6015 claim in
objection to the Commissioner’s proof of claim); French v. United
States, 242 Bankr. 369 (Bankr. N.D. Ohio 1999) (debtor permitted
to raise sec. 6015 claim in adversary proceeding brought pursuant
to 11 U.S.C. sec. 505(a)).
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