Thomas H. Cassel III & Jonita M. Cassel - Page 1

                                 T.C. Memo. 2006-132                                  

                               UNITED STATES TAX COURT                                

               THOMAS H. CASSEL III & JONITA M. CASSEL, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 5462-05.              Filed June 26, 2006.                  

               Thomas H. Cassel III and Jonita M. Cassel, pro sese.                   
               Brooke W. Patterson, for respondent.                                   

                                 MEMORANDUM OPINION                                   

               LARO, Judge:  Respondent moves the Court to dismiss this               
          case for lack of jurisdiction, asserting that the petition                  
          commencing this case was filed with the Court in violation of the           
          automatic stay of 11 U.S.C. section 362(a)(8) (2000).                       
          Petitioners object to respondent’s motion, arguing that                     
          respondent has waived the right to challenge the Court’s                    

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