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submitted as fully stipulated. See Rule 149(a). Respondent’s
trial memorandum was filed on the same date.
On October 1, 2004, respondent filed a Notice of Proceeding
in Bankruptcy advising that petitioner had filed a petition with
the U.S. Bankruptcy Court for the District of Arizona under 11
U.S.C. chapter 13 on June 3, 2004.1 By order dated October 18,
2004, the Court stayed all proceedings under 11 U.S.C. section
362(a)(8) and vacated the pertinent part of the September 20,
2004, order in which the case was deemed submitted.
On February 1, 2005, the bankruptcy court confirmed
petitioner’s chapter 13 plan which provided for 60 monthly
payments. On July 30, 2005, the bankruptcy court granted
respondent’s motion to modify the automatic stay to permit the
Tax Court proceeding to continue.
By order dated August 31, 2005, petitioner was given until
September 22, 2005, to file an objection, if any, to submission
of this case fully stipulated. Petitioner did not file an
objection, and on October 5, 2005, the Court deemed this case
submitted fully stipulated.
As previously noted, petitioner failed to appear or present
argument, and, accordingly, the factual background is based on
the stipulation of facts and exhibits submitted to the Court.
During the taxable year 2001 petitioner received wages of $15,808
1 The petition was filed on Jan. 7, 2004.
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