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petitioner is entitled to relief from her joint tax liability.
Mr. Kovitch’s liability is not at issue.
II. The Automatic Stay in Bankruptcy Cases
A bankruptcy filing generally triggers an automatic stay of
Tax Court proceedings concerning the debtor. Actions which are
subject to the automatic stay are set forth in 11 U.S.C. section
362(a).5 At the time Mr. Kovitch filed for bankruptcy, 11 U.S.C.
section 362(a) provided in relevant part:
§ 362. Automatic stay
(a) Except as provided in subsection (b) of this
section, a petition filed under section 301, 302, or
303 of this title, or an application filed under
section 5(a)(3) of the Securities Investor Protection
Act of 1970, operates as a stay, applicable to all
entities, of--
* * * * * * *
5 Pars. (1)-(7) of 11 U.S.C. sec. 362(a) (2000) generally
operate to temporarily bar actions “against” the debtor or
property of the debtor or the bankruptcy estate. People Place
Auto Hand Carwash, LLC v. Commissioner, 126 T.C. 359, 361-362
(2006). Par. (8) of 11 U.S.C. sec. 362(a), as in effect here,
specifically stays Tax Court proceedings “concerning the debtor.”
Id. at 362.
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Last modified: November 10, 2007