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Bailey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 21131-22 (U.S.T.C. Mar. 14, 2023)

Opinion

21131-22

03-14-2023

GARY BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On October 18, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition underlying this matter was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.

Petitioner is reminded of the applicability of section 6213(f)(1) of the Internal Revenue Code, which provides that the running of time for filing a Tax Court petition is suspended during the time the automatic stay prohibits the filing of a Tax Court petition, and for 60 days thereafter. The automatic stay is lifted upon the earliest of (1) the date the bankruptcy case is closed, (2) the date the bankruptcy case is dismissed, or (3) the date a bankruptcy discharge is granted or denied. 11 U.S.C. sec. 362(c)(2).


Summaries of

Bailey v. Comm'r of Internal Revenue

United States Tax Court
Mar 14, 2023
No. 21131-22 (U.S.T.C. Mar. 14, 2023)
Case details for

Bailey v. Comm'r of Internal Revenue

Case Details

Full title:GARY BAILEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 14, 2023

Citations

No. 21131-22 (U.S.T.C. Mar. 14, 2023)