Opinion
10076-24
09-25-2024
STEPHEN W. JARVIS & JUDY R. JARVIS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 9, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Stephen W. Jarvis and to Change Caption on the ground that so much of the Petition as pertains to petitioner Stephen W. Jarvis was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). Although the Court directed petitioners to file an objection, if any, to respondent's Motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Stephen W. Jarvis and to Change Caption is granted, in that this case is dismissed for lack of jurisdiction as to Stephen W. Jarvis and all references to Stephen W. Jarvis in the Petition are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Judy R. Jarvis, Petitioner v. Commissioner of Internal Revenue, Respondent."
Petitioners are 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).