People Place Auto Hand Carwash, LLC - Page 1

                              126 T.C. No. 19                                         

                               UNITED STATES TAX COURT                                

                 PEOPLE PLACE AUTO HAND CARWASH, LLC, Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10708-05.             Filed June 14, 2006.                  

                    P is a limited liability company (LLC) owned and                  
               operated by H and W.  When P filed this action for                     
               redetermination of employment status, H and W were                     
               debtors in bankruptcy.  Held:  Because this proceeding                 
               concerns P’s employment tax liabilities and not the tax                
               liabilities of H and W, the automatic stay provision of                
               11 U.S.C. 362(a)(8) (2000) does not apply to this                      
               proceeding.  Held, further, consideration of equitable                 
               relief pursuant to 11 U.S.C. sec. 105(a) (2000)                        
               properly lies with the Bankruptcy Court rather than the                
               Tax Court.                                                             

               Larry Conway (a member), for petitioner.                               
               Donna Mayfield Palmer, for respondent.                                 

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