No, not the 1985 Michael J. Fox  – Christopher Lloyd American Film Institute’s tenth-best sci-fi film, but rather Judge Haines giving retroactive effect to the petition of US Loan Auditors, Inc., Docket No. 27157-13, filed 7/8/14.

There’s retroactivity all over the place in this Order, even without Chris Lloyd’s souped-up DeLorean. Try this: “On August 20, 2003, respondent [IRS] issued a Notice of Deficiency for the tax year that ended on December 31, 2010.” Order, at p. 1. Pretty cool for IRS to know that USLA’s return would be deficient seven years before the end of that tax year, eh? Doesn’t anybody proofread these orders?

It gets more retroactive.

“Petitioner filed the petition in this case on November 18, 2013. On January 10, 2014, respondent filed a Motion to Dismiss for Lack of Jurisdiction.

“Pursuant to petitioner’s motion, the United States Bankruptcy Court for the Eastern District of California issued a Civil Minute Order dated February 28, 2014 modifying the automatic stay ‘effective as of November 18, 2013, to allow United States Tax Court case number 27157-13 to proceed to a judgment or settlement.’ Petitioner and respondent have filed pleadings representing that, as a result of the United States Bankruptcy Court’s Civil Minute Order, the Tax Court has jurisdiction over this case.” Order, at p. 1.

Now of course there’s the automatic toll of the 90-day Section 6213(a) deadline in Section 6213(f), running from discharge or dismissal to Day 60 thereafter. But USLA either couldn’t wait, or didn’t know it had the toll, so it filed while the 11 USC §362 automatic stay was in effect.

So Judge Haines needs to know if he has jurisdiction. Golsen-izing, he finds Ninth Circuit says violations are void, not voidable, but Bankruptcy Courts have the power to lift the stay (and I’ve done it). And they can lift the stay retroactively (in extreme circumstances).

Howbeit, USLA was able to convince BCEDC to lift the stay retroactively. And USLA filed timely, given the retroactive lift-stay order, unlike another case where, although the stay was lifted, the petitioner filed late.

“Petitioner’s Motion to Annul the Automatic Stay filed with the United States Bankruptcy Court did not indicate that the 90 day period for filing a petition with the Tax Court was tolled by section 6213(f). Despite this defect in petitioner’s Motion to Annul the Automatic Stay, the United States Bankruptcy Court for the Eastern District of California has issued a Civil Minute Order retroactively lifting the automatic stay to allow this case to proceed.” Order, at p. 4.

So USLA is in, Tax Court has jurisdiction, and the Bankruptcy Court has gone back to the future.