Prevo v. Comm'r
United States Tax Court
On Feb. 23, 2004, R issued to P a Notice of Determination Concerning Collection Action(s) for the taxable years 1989, 1990, 1993, 1996, 1998, and 2000. On Mar. 1, 2004, P filed a bankruptcy petition under ch. 13 of the Bankruptcy Code. On Mar. 29, 2004, P filed a petition with the Court challenging R's notice of determination. On Mar. 31, 2004, the bankruptcy court dismissed P's bankruptcy petition. On May 24, 2004, P filed an amended petition.
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On Feb. 23, 2004, R issued to P a Notice of Determination Concerning Collection Action(s) for the taxable years 1989, 1990, 1993, 1996, 1998, and 2000. On Mar. 1, 2004, P filed a bankruptcy petition under ch. 13 of the Bankruptcy Code. On Mar. 29, 2004, P filed a petition with the Court challenging R's notice of determination. On Mar. 31, 2004, the bankruptcy court dismissed P's bankruptcy petition. On May 24, 2004, P filed an amended petition. R filed a motion to dismiss for lack of jurisdiction in this case on the ground that the petition was filed in violation of the automatic stay imposed…
1Opinion of the Court
OPINION
Gerber, Chief Judge:
This matter is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent’s motion presents an issue of first impression regarding the application of the automatic stay imposed under 11 U.S.C. section 362(a)(8) (2000) in a collection review proceeding brought in this Court pursuant to section 6320.1 As discussed in detail below, we shall grant respondent’s motion to dismiss.
Background
On February 23, 2004, respondent issued to petitioner a Notice of Determination Concerning Collection Action(s) for the taxable years 1989, 1990, 1993,…
2Cases cited11 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Magana v. Comm'rUnited States Tax Court · 2002
- Offiler v. CommissionerUnited States Tax Court · 2000
- Halpern v. CommissionerUnited States Tax Court · 1991
- Sarrell v. Comm'rUnited States Tax Court · 2001
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Smith v. Comm'rUnited States Tax Court · 2005
- Inv. Research Assocs. v. Comm'rUnited States Tax Court · 2006
- Stanwyck v. Comm'rUnited States Tax Court · 2012
- Armbrust v. Comm'rUnited States Tax Court · 2010
- Clara L. Prevo v. CommissionerUnited States Tax Court · 2004
7 more not listed; retrieve them via the Exa API.