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8, 2004, pursuant to 11 U.S.C. section 727 (2000). Mrs. Wright’s
chapter 13 bankruptcy was closed on January 31, 2005.
The above-mentioned notice of deficiency was issued to
petitioners on November 23, 2004. Petitioners filed a timely
petition disputing the deficiencies, additions to tax, and
penalties, on February 22, 2005.17 As the petition was timely
filed, and was not filed during a period the automatic stay was
in effect, this Court has jurisdiction.18
17A taxpayer has 90 days (or 150 days if the notice is
addressed to a person outside the United States) from the date
that the notice of deficiency is mailed to file a petition with
this Court for a redetermination of the contested deficiency.
Sec. 6213(a). Respondent mailed the notice of deficiency to
petitioners on Nov. 23, 2004. The 90th day thereafter was
Monday, Feb. 21, 2005, which was a legal holiday in the District
of Columbia. See Rule 25(b). “When the last day prescribed
under authority of the internal revenue laws for performing any
act falls on * * * a legal holiday, the performance of such act
shall be considered timely if it is performed on the next
succeeding day which is not a * * * legal holiday.” Sec. 7503.
Pursuant to sec. 7503, the last day petitioners could have filed
a petition with this Court was Tuesday, Feb. 22, 2005, one day
later than the date on the notice of deficiency.
18The Bankruptcy Code, specifically 11 U.S.C. sec. 362(a)(8)
(2000), expressly bars “the commencement or continuation of a
proceeding before the United States Tax Court concerning * * *
the tax liability of a debtor who is an individual”. Unless
relief from the automatic stay is granted by order of the
bankruptcy court, see 11 U.S.C. sec. 362(d) (2000), the automatic
stay generally remains in effect until the earliest of the
closing of the case, the dismissal of the case, or the grant of a
denial or a discharge. 11 U.S.C. sec. 362(c)(2) (2000). The
normal 90-day period for filing a timely petition with this Court
is suspended for the period during which the taxpayer is
prohibited by reason of the automatic stay from filing a petition
in this Court and for 60 days thereafter. Sec. 6213(f).
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