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Internal Revenue Service (IRS) in the amount of $270,295.76. In
re Drake, 336 Bankr. 155, 156 (Bankr. D. Mass. 2006). In
November of 2003, the IRS filed a proof of claim with the
bankruptcy court. Id. Barbara Drake filed an objection,
contending that she was entitled to section 6015 relief with
respect to the years listed in the proof of claim. Id. In
December of 2004, Barbara Drake was discharged from bankruptcy.
Id. Subsequently, Barbara Drake filed with the bankruptcy court
a “Motion to Request the Determination of a Tax Liability”.6 Id.
The IRS moved to dismiss Barbara Drake’s motion. Id.
The bankruptcy court held sua sponte that respondent’s
Appeals Office had issued the section 6015 determination in
violation of the automatic stay of 11 U.S.C. sec. 362(a)(1).7
Id. at 159. Because Barbara Drake had been discharged from
bankruptcy subsequent to the issuance of the section 6015
determination, however, the bankruptcy court concluded that the
automatic stay no longer bars administrative action under section
6Barbara Drake filed the aforementioned motion soon after
the Tax Court dismissed her sec. 6015 case for lack of
jurisdiction in Drake v. Commissioner, 123 T.C. 320 (2004).
7Although we held in Drake v. Commissioner, 123 T.C. at 325,
that Barbara Drake filed the sec. 6015 petition in violation of
the automatic stay imposed under 11 U.S.C. sec. 362(a)(8)(2000),
we did not address explicitly whether the sec. 6015 determination
also violated the automatic stay.
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