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do so might suggest that these arguments have some colorable
merit. See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir.
1984).
2. Whether Respondent’s Collection Actions Violated the
Automatic Bankruptcy Stay
Petitioner contends that respondent violated the automatic
stay provisions of the Bankruptcy Code, 11 U.S.C. section
362(a)(8), but does not specify how respondent did so. We
disagree. Once a taxpayer files a petition in bankruptcy, the
commencement or continuation of proceedings against that taxpayer
in the Tax Court is automatically stayed. 11 U.S.C. sec.
362(a)(8) (2000). The stay began on April 6, 2000, when
petitioner filed his bankruptcy petition.
The stay is lifted upon the earlier of the closing of the
case, the dismissal of the case, or the granting or denial of a
discharge. 11 U.S.C. sec. 362(c)(2) (2000); see Guerra v.
Commissioner, 110 T.C. 271, 275 (1998). Thus, the stay was
lifted on July 24, 2000, when the bankruptcy court discharged
petitioner’s debts. Respondent did not attempt to collect from
petitioner from April 6 to July 24, 2000. Collection actions
began in December 2001 when respondent issued to petitioner a
notice of intent to levy relating to his 1998 tax liability.
Thus, the stay was lifted before respondent began collection
activities.
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