-2-
Held: The Court lacks jurisdiction in this case
on the ground the petition was filed in violation of
the automatic stay imposed under 11 U.S.C. sec.
362(a)(8). R’s motion to dismiss for lack of
jurisdiction will be granted.
Clara L. Prevo, pro se.
Brianna Basaraba Taylor, for respondent.
OPINION
GERBER, Chief Judge: This matter is before the Court on
respondent’s motion to dismiss for lack of jurisdiction.
Respondent’s motion presents an issue of first impression
regarding the application of the automatic stay imposed under 11
U.S.C. section 362(a)(8) (2000) in a collection review proceeding
brought in this Court pursuant to section 6320.1 As discussed in
detail below, we shall grant respondent’s motion to dismiss.
Background
On February 23, 2004, respondent issued to petitioner a
Notice of Determination Concerning Collection Action(s) for the
taxable years 1989, 1990, 1993, 1996, 1998, and 2000. The notice
of determination stated in pertinent part:
1Unless otherwise indicated, section references are to
sections of the Internal Revenue Code, as amended.
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