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