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A bankruptcy petition operates as an automatic stay of acts
to collect, assess, or recover any claim against the debtor that
arose before the commencement of the case in bankruptcy.4 11
U.S.C. sec. 362(a)(6) (1994); Smith v. Commissioner, 124 T.C. 36,
40-41 (2005). The stay begins when the bankruptcy petition is
filed and, while in effect, operates to prevent the assessment of
tax, and it continues until the earlier of the time the case is
closed or dismissed, or discharge is granted or denied. Clark v.
Commissioner, 90 T.C. 68, 70 (1988).
In general, a claim that arises after filing a bankruptcy
petition and before the case is closed or dismissed is not
affected by the automatic stay.5 See Sanchez v. Gordon, 241 F.3d
1148, 1150-1151 (9th Cir. 2001); Turner Broad. Sys., Inc. v.
Sanyo Elec., Inc., 33 Bankr. 996, 999-1000 (Bankr. N.D. Ga.
1983), affd. without published opinion 742 F.2d 1465 (11th Cir.
1984); In re Powell, 27 Bankr. 146, 147 (Bankr. W.D. Mo. 1983);
In re Anderson, 23 Bankr. 174, 175 (Bankr. N.D. Ill. 1982); In re
York, 13 Bankr. 757, 758-59 (Bankr. D. Me. 1981).
4 Effective for bankruptcy proceedings commenced after Oct.
22, 1994, the bankruptcy code was amended to allow for an
assessment of any tax during a bankruptcy stay. 11 U.S.C. sec.
362(b)(9)(D) (1994). Because petitioner filed for bankruptcy on
Apr. 7, 1994, the 1994 amendment to the bankruptcy code is
inapplicable.
5 There are no Tax Court cases which define when a claim
arises for income taxes in bankruptcy proceedings.
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