Opinion
16794-23
12-15-2023
RAFIK Y. KAMELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge
On December 13, 2023, the parties filed, inter alia, a Settlement Stipulation and Proposed Stipulated Decision in this case. However, the Court notes that in the Settlement Stipulation the parties stipulate that petitioner is involved in ongoing Chapter 11 bankruptcy proceedings, and that attached thereto is an order of discharge issued in those proceedings on October 25, 2023.
Review of the record in petitioner's bankruptcy proceedings before the U.S. Bankruptcy Court for the Central District of California shows that those proceedings commenced with the filing of a petition on January 27, 2020, and that, as indicated in the parties' Settlement Stipulation, an order of discharge was issued on October 25, 2023. The Petition in this case was filed on October 23, 2023, meaning that the case was commenced after the filing of the petition to commence petitioner's Chapter 11 bankruptcy proceedings, but before the issuance of the order of discharge in those proceedings. Consequently, it appears that we may lack jurisdiction to enter a decision in this case. See 11 U.S.C. § 362(a)(8).
In consideration of the foregoing, it is
ORDERED that, on or before January 8, 2024, petitioner and respondent shall each show cause in writing why the Court should not dismiss this case for lack of jurisdiction on the ground that the Petition was filed in violation of the automatic stay imposed by 11 U.S.C. § 362(a)(8).