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during which the person is prohibited by reason of the automatic
stay from filing a petition.6
Analysis
The automatic stay under 11 U.S.C. section 362(a)(1) (2000)
bars “the commencement or continuation, including the issuance or
employment of process, of a judicial, administrative, or other
action or proceeding against the debtor that was or could have
been commenced before the commencement of the case under this
title”. In addition, 11 U.S.C. section 362(a)(6) bars any act to
collect, assess, or recover a claim against the debtor that arose
before the commencement of the bankruptcy case.
We evaluate the applicability of the automatic stay
provisions against the parties’ specific actions in these cases.
Although the record does not include transcripts of petitioner’s
account for the years in question, we assume that respondent
entered assessments against petitioner and issued to petitioner
notices and demand for payment of such assessments. When no
payments were forthcoming, respondent issued to petitioner
Notices of Intent to Levy and Notice of Your Right to a Hearing
under section 6330. Such notices prompted petitioner to submit
to respondent requests for a section 6330 hearing. Several
6Sec. 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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