-6-
U.S.C. section 362(b)(9), to issue a notice of deficiency to a
taxpayer in bankruptcy. See Kieu v. Commissioner, 105 T.C. 387,
391 (1995). Even though, as previously discussed, such a
taxpayer would be barred from filing a petition for
redetermination with this Court so long as the automatic stay
remained in effect, Congress established a procedure to permit
such a taxpayer to invoke the Court’s deficiency jurisdiction
under section 6213(a) after the bankruptcy proceedings are
completed. Specifically, section 6213(f) provides that the
statutory period for filing a timely petition with the Court
under section 6213(a) is suspended for the period during which
the taxpayer is prohibited by reason of the automatic stay from
filing a petition for redetermination and for 60 days thereafter.
See Olson v. Commissioner, 86 T.C. 1314, 1318-1319 (1986) (and
cases cited therein). We observe that the benefits of section
6213(f) may apply whether a notice of deficiency is mailed before
or after the filing of a bankruptcy petition. See McClamma v.
Commissioner, 76 T.C. 754 (1981).
Collection Review Procedures
Section 6321 imposes a lien in favor of the United States on
all property and rights to property of a person liable for taxes
when a demand for the payment of the person’s taxes has been made
and the person fails to pay those taxes. Such a lien arises when
an assessment is made. Sec. 6322. Section 6323(a) requires the
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