Not, not another single parent of a disabled child taking on the IRS, whose counsel seemed not to be current on the law (see my blogpost “Read the Law”, 9/12/11), but the case of a Tax Court admittee  who needs that admonition.

 It’s Herb Vest, Docket No. 30510-12, filed 5/17/13, Ch. J. Colvin at the controls.

Herb timely filed his petition, but before he did that he filed a petition in bankruptcy and the automatic stay was still in effect.

So IRS moved to dismiss pursuant to 11 USC §362(8). “Petitioner opposes the granting of respondent’s motion to dismiss on two grounds: (1) the Fifth Circuit has held that a stay pursuant to 11 U.S.C. 362(a)(1) does not necessarily bar all proceedings; and (2) petitioner fears that he would be ‘statutorily barred from bringing a Petition for Redetermination in Tax Court’ if the case is dismissed rather than stayed.” Order, p. 1.

Ch Judge Colvin: “As an initial matter, petitioner–represented here by counsel admitted to practice before the Court–is reminded of the applicability of I.R.C. section 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 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).” Order, at p. 1.

Ch Judge Colvin continues the lesson: “Second, and perhaps more directly to the point of petitioner’s opposition, is that respondent’s motion is being made pursuant to 11 U.S.C. section 362(a)(8), not 11 U.S.C. 362(a)(1). In fact, 11 U.S.C. section 362(a)(8) specifically prohibits ‘the commencement or continuation of a proceeding before the United States Tax Court’. Order, at pp. 1-2.

Petition dismissed.

Automatic admittee, ya think?