T.C. Memo. 2005-41
UNITED STATES TAX COURT
CATHERINE BEVERLY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10774-03L. Filed March 7, 2005.
P filed a bankruptcy petition. R subsequently
issued to P a Final Notice of Intent to Levy and Notice
of Your Right to Hearing (final notice of intent to
levy) under sec. 6330, I.R.C. After P’s bankruptcy
case was closed, R issued to P a Notice of
Determination Concerning Collection Action(s). P filed
with the Court a Petition for Lien or Levy Action. R
filed a Motion for Summary Judgment, and a supplement
thereto.
Held: The final notice of intent to levy was
issued to P in violation of the automatic stay imposed
under 11 U.S.C. sec. 362(a) (2000) and was invalid and
of no effect. Held, further, R’s Motion for Summary
Judgment, as supplemented, is denied, and a decision
will be entered that respondent may not proceed with
the proposed collection action.
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