Opinion
37307-21
03-01-2023
JAY ROMANELLI & EDNA ROMANELLI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jay Romanelli and to Change Caption on the ground the petition was filed in violation of the automatic stay provisions of 11 U.S.C. section 362(a)(8) as to petitioner Jay Romanelli. On January 6, 2023, petitioners filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction as to Petitioner Jay Romanelli and to Change Caption.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion to dismiss is granted in that so much of this case relating to Jay Romanelli is dismissed for lack of jurisdiction. It is further
ORDERED that the caption in this case is amended to read: "Edna Romanelli, Petitioner v. Commissioner of Internal Revenue, Respondent".
Petitioner Jay Romanelli 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 earlier 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).