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court within 30 days of the mailing of the notice of
determination. Sec. 6330(d)(1).5
There is no dispute in this case that respondent issued to
petitioner a final notice of intent to levy after petitioner
filed her bankruptcy petition and while the automatic stay
remained in effect. Under the circumstances, we must evaluate
respondent’s position in light of the provisions governing the
automatic stay.
Title 11 of the United States Code provides uniform
procedures designed to promote the effective rehabilitation of
the bankrupt debtor and, when necessary, the equitable
distribution of his or her assets. See H. Rept. 95-595, at 340
(1977). One key to achieving these aims is the automatic stay
which generally operates to temporarily bar actions against or
concerning the debtor or property of the debtor or the bankruptcy
estate. See Allison v. Commissioner, 97 T.C. 544, 545 (1991);
Halpern v. Commissioner, 96 T.C. 895, 897-898 (1991).
The automatic stay provisions are set forth in 11 U.S.C.
section 362(a) (2000), which provides in pertinent part:
(a) Except as provided in subsection (b) of this
section, a petition filed under section 301, 302, or
303 of this title, * * * operates as a stay, applicable
to all entities, of --
5 Sec. 6330 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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