People Place Auto Hand Carwash, LLC - Page 6

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          automatic stay provisions, as set forth in paragraphs (1) through           
          (7) of 11 U.S.C. section 362(a), generally operate to temporarily           
          bar actions “against” the debtor or property of the debtor or the           
          bankruptcy estate.  Paragraph (8) of 11 U.S.C section 362(a), as            
          in effect for relevant periods, specifically stays Tax Court                
          proceedings “concerning the debtor”.6                                       

               5(...continued)                                                        
               case under this title;                                                 
                    (6) any act to collect, assess, or recover a claim                
               against the debtor that arose before the commencement of the           
               case under this title;                                                 
                    (7) the setoff of any debt owing to the debtor that               
               arose before the commencement of the case under this title             
               against any claim against the debtor; and                              
                    (8) the commencement or continuation of a proceeding              
               before the United States Tax Court concerning the debtor.              
               6 The Bankruptcy Abuse Prevention and Consumer Protection              
          Act of 2005, Pub. L. 109-8, sec. 709, 119 Stat. 23, 127, amended            
          11 U.S.C. sec. 362(a)(8) to provide for a stay of--                         
               the commencement or continuation of a proceeding before                
               the United States Tax Court concerning a corporate                     
               debtor’s tax liability for a taxable period the                        
               bankruptcy court may determine or concerning the tax                   
               liability of a debtor who is an individual for a                       
               taxable period ending before the date of the order for                 
               relief under this title.                                               
          This amendment is effective with respect to petitions for relief            
          under the Bankruptcy Code filed on or after Oct. 17, 2005.  See             
          id. sec. 1501, 119 Stat. 134.  Consequently, this amendment is              
          inapplicable with respect to the bankruptcy cases filed by the              
          Conways.  The legislative history describes the purpose of this             
          amendment as follows:                                                       

                                                             (continued...)           





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