-9-
section 362(b) permitting the commencement of a proceeding in
this Court, nor is there any suggestion in the record that the
bankruptcy court granted petitioner relief from the automatic
stay under 11 U.S.C. section 362(d). Under the circumstances,
the automatic stay remained in effect until March 31, 2004-–the
date that the bankruptcy court dismissed petitioner’s bankruptcy
case. See 11 U.S.C. sec. 362(c)(2).
Unfortunately here, where the petition in bankruptcy was
voluntary, petitioner has fallen victim to a trap for the
unwary. As the notice of determination was issued to petitioner
on February 23, 2004, petitioner normally would have had 30
days--until March 24, 2004--to file a timely petition for lien
or levy action with the Court. However, upon the filing of the
bankruptcy petition on March 1, 2004, the automatic stay was
invoked, and petitioner was barred from commencing a proceeding
in this Court.4 Further, the automatic stay remained in effect
until March 31, 2004-–7 days after the 30-day statutory filing
period under sections 6320(c) and 6330(d) expired. Thus, but
for the provisions of section 11 U.S.C. section 362(a)(8) and
4Had petitioner first filed a petition with this Court and
then filed a bankruptcy petition, the proceeding before this
Court would have been active and then stayed, thereby preserving
petitioner’s ability to contest respondent’s determination.
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Last modified: May 25, 2011