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bankruptcy but that is not itself a party to the bankruptcy.7 In
re Calhoun, 312 Bankr. 380 (Bankr. N.D. Iowa 2004). That case,
however, did not involve the automatic stay provision of 11
U.S.C. section 362(a)(8).
We have discovered no authority addressing the question of
whether a Tax Court proceeding instituted by an LLC should be
viewed as “concerning” debtor members of the LLC within the
meaning of 11 U.S.C. section 362(a)(8) so as to trigger the
automatic stay. For the reasons discussed below, we conclude
that the automatic stay protection of 11 U.S.C. section 362(a)(8)
does not extend to an LLC merely because the LLC’s members are
debtors in bankruptcy.
Legislative history sheds little light on the meaning of
“concerning the debtor” as that phrase is used in 11 U.S.C.
section 362(a)(8). See Halpern v. Commissioner, 96 T.C. 895,
898-902 (1991) (reviewing the legislative history of the
automatic stay provisions). This Court has construed “concerning
the debtor” narrowly to mean that the automatic stay should not
apply unless the Tax Court proceeding possibly would affect the
tax liability of the debtor in bankruptcy. 1983 W. Reserve Oil &
7 Although the Bankruptcy Code does not expressly mention
LLCs, it is generally accepted that an LLC is a “person” that may
qualify for relief as a “debtor” under the Bankruptcy Code. See
Gilliam v. Speier (In re KRSM Props., LLC), 318 Bankr. 712, 717
(B.A.P. 9th Cir. 2004); In re Calhoun, 312 Bankr. 380, 383
(Bankr. N.D. Iowa 2004); In re ICLNDS Notes Acquisition, LLC, 259
Bankr. 289 (Bankr. N.D. Ohio 2001).
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