- 3 -
Commissioner, 85 T.C. 812, 821 (1985); Jacklin v. Commissioner,
79 T.C. 340, 344 (1982).
Based upon our review of the record, we are satisfied that
there is no genuine issue as to any material fact and that
judgment may be rendered as a matter of law. However, as
discussed in detail below, we conclude that the law does not
support respondent’s position. We hold that the final notice of
intent to levy was issued to petitioner in violation of the
automatic stay arising from her case in bankruptcy and therefore
is invalid. Accordingly, we shall deny respondent’s Motion for
Summary Judgment, as supplemented, and we shall enter a decision
that respondent may not proceed with the proposed collection
action.
Background2
On November 2, 2001, petitioner filed a voluntary petition
for relief under chapter 13 of the Bankruptcy Code with the U.S.
Bankruptcy Court for the Southern District of Illinois. On
November 26, 2001, respondent issued to petitioner a Final Notice
of Intent to Levy and Notice of Your Right to a Hearing Under
Section 6330 (final notice of intent to levy) with regard to her
unpaid Federal income taxes for 1985 to 1988 and 1994 and 1995.
On November 27, 2001, the bankruptcy court issued an order
2 The record establishes and/or the parties do not dispute
the following.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011