Smith v. Comm'r
United States Tax Court
On Aug. 26, 2003, R issued to P separate Final Notices of Intent to Levy and Notice of Your Right to a Hearing with regard to his unpaid Federal income taxes for the taxable years 1985 to 1995 and for the taxable years 1996 to 1999. P submitted to respondent timely requests for a hearing under sec. 6330, I.R.C. On Mar. 3, 2004, P filed a bankruptcy petition under ch. 7 of the Bankruptcy Code.
Read the full summary
On Aug. 26, 2003, R issued to P separate Final Notices of Intent to Levy and Notice of Your Right to a Hearing with regard to his unpaid Federal income taxes for the taxable years 1985 to 1995 and for the taxable years 1996 to 1999. P submitted to respondent timely requests for a hearing under sec. 6330, I.R.C. On Mar. 3, 2004, P filed a bankruptcy petition under ch. 7 of the Bankruptcy Code. On May 25, 2004, while P's bankruptcy case remained open, R issued to P separate Notices of Determination Concerning Collection Actions for the taxable years 1985 to 1995 and the taxable years 1996 to…
1Opinion of the Court
OPINION
Gerber, Chief Judge:
These collection review cases are before the Court on respondent’s motions to dismiss for lack of jurisdiction. Respondent contends that the Court lacks jurisdiction on the ground the petitions for lien or levy action were filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8) (2000) (the automatic stay).1 As discussed in detail below, we conclude that we lack jurisdiction in these cases on the alternative ground that the notices of determination underlying the petitions were issued to petitioner in violation of the automatic stay imposed…
2Cases cited15 opinions
- Offiler v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Halpern v. CommissionerUnited States Tax Court · 1991
- MOORHOUS v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Giamelli v. Comm'rUnited States Tax Court · 2007
- LG Kendrick, LLC v. Comm'rUnited States Tax Court · 2016
- Severo v. Comm'rUnited States Tax Court · 2007
- Gould v. Comm'rUnited States Tax Court · 2012
- Banderas v. Comm'rUnited States Tax Court · 2006
14 more not listed; retrieve them via the Exa API.