Opinion
15598-23S
12-29-2023
MELISSA SCHAEFER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On November 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the Petition was filed in violation of the automatic stay provisions of 11 U.S.C. §362(a)(8). Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so.
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.
Petitioner is reminded of the applicability of Internal Revenue Code §6213(f)(1), 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. §362(c)(2).