David D. Smith - Page 14

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          that the issuance of the notices of determination to petitioner             
          violated the automatic stay.7                                               
               Our holding on this point is consistent with both bankruptcy           
          caselaw and respondent’s administrative guidance.  See In re                
          Parker, 279 Bankr. 596, 602-603 (Bankr. S.D. Ala. 2002) (The IRS            
          conceded, and the bankruptcy court held, that the issuance of a             
          final notice of intent to levy under section 6330 violated the              
          automatic stay); In re Covington, 256 Bankr. 463, 465-466 (Bankr.           
          D.S.C. 2000) (The bankruptcy court held that the issuance of a              
          final notice of intent to levy under section 6330 violated the              
          automatic stay); see also Chief Counsel Advisory 2000-18-005 (May           
          5, 2000) (A Final Notice of Intent to Levy issued to a debtor who           
          had filed a bankruptcy petition violated the automatic stay and             
          was void).                                                                  
               Collection activity undertaken in violation of the automatic           
          stay generally is considered void and without effect.  See 9B Am.           
          Jur. 2d, Bankruptcy, sec. 1756, at 387 (1999).  Accordingly, we             
          conclude that the notices of determination issued to petitioner             


               7Despite the express exception permitting the Commissioner             
          to issue to a taxpayer a notice of deficiency under 11 U.S.C.               
          sec. 362(b)(9)(B) (2000), there is no exception in 11 U.S.C. sec.           
          362(b) (2000) for the issuance of a notice of determination under           
          sec. 6330.  In addition, a notice of determination issued                   
          pursuant to sec. 6330 does not qualify as an audit, a request for           
          a tax return, or an assessment or notice and demand for payment             
          within the meaning of the applicable subparagraphs of 11 U.S.C.             
          sec. 362(b)(9) (2000).  See In re Covington, 256 Bankr. 463, 465-           
          466 (Bankr. D.S.C. 2000).                                                   





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