- 5 - properly invoked the Court’s jurisdiction, and (2) stay any further proceedings pending the final disposition of petitioner’s bankruptcy case. Petitioner did not aver that the bankruptcy court had granted relief from the automatic stay, or that the automatic stay otherwise was no longer in effect, on the date the petitions were filed. Discussion It is well settled that the Court’s jurisdiction in a collection review case under section 6330 depends upon the issuance of a valid notice of determination and the filing of a timely petition for review. See Sarrell v. Commissioner, 117 T.C. 122, 125 (2001); Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); see also Rule 330(b). In a recent case, Prevo v. Commissioner, 123 T.C. 326 (2004), we granted the Commissioner’s motion to dismiss for lack of jurisdiction in a collection review case on the ground the petition for lien or levy action was filed with the Court in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8) (2000).4 In Prevo v. Commissioner, supra, the sequence of relevant events unfolded as follows: (1) The Commissioner issued to the taxpayer a notice of determination concerning 411 U.S.C. sec. 362(a)(8) (2000) expressly bars “the commencement or continuation of a proceeding before the United States Tax Court concerning the debtor.”Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011