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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:
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Last modified: May 25, 2011