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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.
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Last modified: November 10, 2007