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(8) the commencement or continuation of a
proceeding before the United States Tax Court
concerning the debtor.[6]
The automatic stay generally operates to temporarily bar actions
against or concerning the debtor or property of the debtor or the
bankruptcy estate. Allison v. Commissioner, 97 T.C. 544, 545
(1991). In a chapter 13 bankruptcy, such as that of Mr. Kovitch,
an automatic stay is generally lifted only at “the time a
discharge is granted or denied.” 11 U.S.C. sec. 362(c)(2)(C)
(2000).
This Court has jurisdiction to determine whether the
automatic stay under 11 U.S.C. section 362(a)(8) prevents us from
proceeding. See Moody v. Commissioner, 95 T.C. 655, 658 (1990).
We have construed the phrase “concerning the debtor” in 11 U.S.C.
section 362(a)(8) 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. People Place Auto
Hand Carwash, LLC v. Commissioner, 126 T.C. 359, 363 (2006); 1983
6 The Bankruptcy Abuse Prevention and Consumer Protection
Act of 2005, Pub. L. 109-8, sec. 709, 119 Stat. 127, amended sec.
362(a)(8) of the Bankruptcy Code by striking out “the debtor” and
inserting “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 provision became effective with respect to petitions for
relief under the Bankruptcy Code filed on or after Oct. 17, 2005.
See id. sec. 1501, 119 Stat. 216. Because Mr. Kovitch commenced
his bankruptcy case on Oct. 14, 2005, this amendment does not
apply here.
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Last modified: November 10, 2007