Mark N. Wright and Erica Y. Wright - Page 15

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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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