Opinion
15215-20S
04-18-2022
BRUCE M. MAYES & CAROLYN K. MAYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 28, 2020, petitioners filed the petition to commence this case, seeking review of a notice of deficiency, dated October 9, 2020, issued to them for their 2017 tax year. On April 22, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that, because petitioners filed a bankruptcy case on September 19, 2019, that was still pending at the time the petition to commence this case was filed, the petition was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8).
On August 10, 2021, petitioners filed a Response to Motion to Dismiss for Lack of Jurisdiction and a First Supplement to Response to Motion to Dismiss for Lack of Jurisdiction, indicating therein that they had been granted an order of discharge in their bankruptcy case on July 22, 2021. However, as the petition in this case was filed while the automatic stay imposed under 11 U.S.C. section 362(a)(8) was still in effect, the Court is obliged to dismiss this case for lack of jurisdiction.
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.
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. sec. 362(c)(2).