-8-
generally shall be conducted consistent with the procedures set
forth in section 6330(c), (d), and (e).
Section 6330(d) provides for judicial review of the
administrative determination in the Tax Court or a Federal
District Court, as may be appropriate. To obtain judicial
review, the person must file a petition with the appropriate
court within 30 days of the mailing of the notice of
determination. Sec. 6330(d)(1); Offiler v. Commissioner, 114
T.C. at 498. Notably, there is no provision analogous to
section 6213(f) in section 6320 or 6330 that tolls the statutory
period for filing a timely petition for lien or levy action for
the period during which the person is prohibited by reason of
the automatic stay from filing such a petition.3
Analysis
Consistent with the plain language of 11 U.S.C. section
362(a)(8), which expressly bars “the commencement or
continuation of a proceeding before the United States Tax Court
concerning the debtor”, we conclude that the petition for lien
or levy action in this case was filed in violation of the
automatic stay, and, therefore, we lack jurisdiction. In short,
there is no exception to the automatic stay under 11 U.S.C.
3Sec. 6320 is effective with respect to collection actions
initiated more than 180 days after July 22, 1998 (Jan. 19, 1999).
See Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, sec. 3401(d), 112 Stat. 750.
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