Opinion
1895-21S
02-09-2022
SCOTT R. BORGESON & DAWN Y. BORGESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
EUNKYONG CHOI, SPECIAL TRIAL JUDGE
On February 3, 2022, Respondent filed a Notice of Proceeding in Bankruptcy notifying the Court that pursuant to 11 U.S.C. § 362(a)(8), this case should be stayed as to Petitioner Scott R. Borgeson ("Mr. Borgeson"). Respondent also requested that this case be stayed as to Petitioner Dawn Y. Borgeson ("Mrs. Borgeson") for the purpose of judicial economy.
The Court finds that on January 21, 2022, Mr. Borgeson filed a petition in the United States Bankruptcy Court under 11 U.S.C. Chapter 7 after filing a timely petition with this Court on December 16, 2020.
This Court received Petitioner's petition on January 5, 2021. However, pursuant to 26 U.S.C. § 7502, the petition was timely filed on December 16, 2020.
The Court further finds that On August 21, 2021, Mrs. Borgeson filed a petition in the United States Bankruptcy Court under 11 U.S.C. Chapter 7 after filing a timely petition with this Court on December 16, 2020. This court was not notified of Mrs. Borgeson's bankruptcy proceedings, and on November 10, 2021, the Bankruptcy Court entered an order discharging Mrs. Borgeson's debt. Therefore, pursuant to 11 U.S.C. § 362 (c)(2)(c), a stay of this Court's proceedings is no longer required as to Mrs. Borgeson.
Upon due consideration, it is hereby
ORDERED that pursuant to 11 U.S.C. 362(a)(8) and in the interest of judicial economy, this case is stayed as to both petitioners. The parties shall notify the Court when there has been a disposition in Mr. Borgeson's case in the United States Bankruptcy Court.