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(9) under subsection (a), of--
(A) an audit by a governmental unit to
determine tax liability;
(B) the issuance to the debtor by a
governmental unit of a notice of tax
deficiency;
(C) a demand for tax returns; or
(D) the making of an assessment for any tax
and issuance of a notice and demand for
payment of such an assessment * * *.
The bankruptcy court may issue an order granting relief from
the automatic stay. 11 U.S.C. sec. 362(d) (2000). Absent such
an order, the automatic stay generally remains in effect until
the earliest of the closing of the case, dismissal of the case,
or the grant or denial of a discharge. 11 U.S.C. sec. 362(c)(2)
(2000); see Allison v. Commissioner, supra at 545; Smith v.
Commissioner, 96 T.C. 10, 14 (1991); Neilson v. Commissioner, 94
T.C. 1, 8 (1990).
Collection Review Procedures
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, then the Secretary is authorized
to collect such tax by levy upon the person’s property. Section
6331(d) provides that, at least 30 days prior to enforcing
collection by way of a levy on the person's property, the
Secretary shall provide the person with a final notice of intent
to levy, including notice of the administrative appeals available
to the person.
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Last modified: May 25, 2011