- 2 -
Held: The automatic stay imposed by 11 U.S.C.
sec. 362(a)(8) applies only to Tax Court proceedings
that affect the tax liability of the debtor. Whether P
is entitled to sec. 6015, I.R.C., spousal relief will
not affect I’s joint tax liability because I will
remain liable for the 2002 tax liability regardless of
whether or not P remains jointly liable. Accordingly,
the automatic stay imposed by 11 U.S.C. sec. 362(a)(8)
does not prohibit this Court from proceeding to
determine whether P is entitled to spousal relief, nor
does it prohibit I from participating as an intervenor.
Lisa Susan Kovitch, pro se.
Richard P. Kovitch, pro se.
Jack T. Anagnostis, for respondent.
OPINION
RUWE, Judge: The issue that we decide in this Opinion is
whether we may proceed to adjudicate petitioner’s claim for
spousal relief in light of the fact that petitioner’s former
husband intervened and subsequently filed for bankruptcy, giving
rise to the automatic stay imposed by 11 U.S.C. section 362(a)(8)
(2000). The automatic stay prevents the commencement or
continuation of a proceeding before the United States Tax Court
concerning the debtor.1
1 Petitioner requested to have this case decided under the
small tax case procedures provided in sec. 7463. However,
because the issue we decide in this Opinion is an issue of first
impression, we removed the small tax case designation and will
proceed under the normal procedural Rules of the Tax Court. See
Rule 171(c), Tax Court Rules of Practice and Procedure.
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Last modified: November 10, 2007