- 10 - that the automatic stay imposed by 11 U.S.C. section 362(a)(8) does not preclude this Court from proceeding in this case to determine whether petitioner is entitled to relief, nor does it prohibit Mr. Kovitch from participating as an intervenor in this case. To reflect the foregoing, An appropriate order will be issued. 9(...continued) Kovitch in the future. For example, if petitioner’s request for relief were denied, respondent might collect the joint liability from petitioner as opposed to Mr. Kovitch. We do not believe that such speculative possibilities are sufficient to make this a proceeding concerning the tax liability of the debtor in bankruptcy. Our decision in this case will not alter Mr. Kovitch’s tax liability.Page: Previous 1 2 3 4 5 6 7 8 9 10Last modified: November 10, 2007