Opinion
13431-20
01-05-2022
Tipphanie Williamson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On April 14, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8). Although the Court issued an order directing petitioner, on or before May 13, 2021, to file an objection, if any, to respondent's motion, petitioner failed to do so. On December 23, 2021, respondent filed a First Supplement to his motion to dismiss.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, as supplemented, 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).