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case Appeals Officer Kaplan, who was subsequently assigned to the
section 6330 hearing of Barbara Drake and petitioner. On January
29, 2004, respondent’s Appeals Office sent Barbara Drake a Final
Notice of Determination Concerning Your Request for Relief from
Joint and Several Liability under Section 6015 (the section 6015
determination), denying the requested relief. Barbara Drake
subsequently filed with this Court a Petition for Relief from
Joint and Several Liability (the section 6015 petition),
challenging the section 6015 determination. Drake v.
Commissioner, 123 T.C. 320, 321-322 (2004).
At the time that Barbara Drake filed the section 6015
petition, the 2003 bankruptcy had been neither closed nor
dismissed. Id. at 322. Furthermore, the bankruptcy court had
neither granted nor denied Barbara Drake a discharge. Id.
Consequently, we granted respondent’s motion to dismiss Barbara
Drake’s section 6015 case on the ground that she filed the
section 6015 petition in violation of the automatic stay imposed
under 11 U.S.C. sec. 362(a)(8)(2000). Id. at 325.
VII. The 2003 Bankruptcy
The aforementioned 2003 bankruptcy commenced with the filing
of Barbara Drake’s chapter 13 petition on September 30, 2003.
See 11 U.S.C. sec. 301(a)(2000). Schedule D of Barbara Drake’s
bankruptcy petition listed, inter alia, a secured lien of the
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