Opinion
24059-22
03-24-2023
BRIAN LEE SKILES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds the petition in this case was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). On January 31, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. Thereafter, on February 24, 2023, respondent filed a Response to Motion to Dismiss for Lack of Jurisdiction. Upon careful consideration, for the reasons set forth in respondent's motion to dismiss and response to petitioner's objection, 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 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).