Lisa Susan Kovitch, Petitioner, and Richard P. Kovitch, Intervenor - Page 1

                                   128 T.C. No. 9                                     

                               UNITED STATES TAX COURT                                

                           LISA SUSAN KOVITCH, Petitioner,                            
                       AND RICHARD P. KOVITCH, Intervenor v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12281-05.              Filed April 4, 2007.                 

                    R determined a deficiency with respect to the                     
               joint return that P and I filed for 2002.  P filed a                   
               petition in which the only issue raised was her                        
               entitlement to spousal relief pursuant to sec. 6015,                   
               I.R.C.  I did not file a petition.  R notified I of P’s                
               petition and his right to intervene pursuant to sec.                   
               6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules                
               of Practice and Procedure.  I filed a notice of                        
               intervention and shortly thereafter filed for                          
               bankruptcy.  Pursuant to 11 U.S.C. sec. 362(a)(8)                      
               (2000), a bankruptcy filing gives rise to an automatic                 
               stay of proceedings in the Tax Court “concerning the                   
               debtor.”  The automatic stay with respect to I’s                       
               bankruptcy case has not been terminated.                               

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Last modified: November 10, 2007