Opinion
32933-21
12-09-2021
Barbara Lee Stephens Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On December 7, 2021, petitioner filed electronically in the above-docketed matter a document under the designation "Motion To Stay Proceedings". Therein, petitioner alludes to a bankruptcy case in the Middle District of Florida. However, such bankruptcy proceeding was closed on November 23, 2021, rendering the bankruptcy stay provisions of 11 U.S.C. section 362 inapplicable at present for purposes of the instant Tax Court litigation.
Accordingly, the premises considered, it is
ORDERED that petitioner's Motion To Stay Proceedings is denied.