123 T.C. No. 21
UNITED STATES TAX COURT
CLARA L. PREVO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5805-04L. Filed December 14, 2004.
On Feb. 23, 2004, R issued to P a Notice of
Determination Concerning Collection Action(s) for the
taxable years 1989, 1990, 1993, 1996, 1998, and 2000.
On Mar. 1, 2004, P filed a bankruptcy petition under
ch. 13 of the Bankruptcy Code. On Mar. 29, 2004, P
filed a petition with the Court challenging R’s notice
of determination. On Mar. 31, 2004, the bankruptcy
court dismissed P’s bankruptcy petition. On May 24,
2004, P filed an amended petition. R filed a motion to
dismiss for lack of jurisdiction in this case on the
ground that the petition was filed in violation of the
automatic stay imposed under 11 U.S.C. sec. 362(a)(8)
(2000).
Page: 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011