Opinion
26076-22
07-28-2023
ERICA L. HARDAWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On January 18, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Violation of Bankruptcy Code Stay Provision 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, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Violation of Bankruptcy Code Stay Provision is recharacterized as a Motion to Dismiss for Lack of Jurisdiction. It is further
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. § 362(c)(2).