No, not Humpty-Dumpty’s take on semantics. Rather, this is Judge Kerrigan’s brief lecture on 11USC§362(a)(8).

Didn’t we just discuss this, you will ask. Yes, we did, back on 9/26/14, in my blogpost of that date, “An Unromantic Judge”. But here’s a different take.

Sam T. Jewell, Docket No. 25467-12L, filed 9/30/14, wants to fight over the NFTL concerning his TFRPs. He petitioned timely, but then filed bankruptcy. IRS says “Stop! You’re stayed!””

Sam says the relief he’s seeking here wouldn’t increase or decrease his tax liability, and cites an innocent spouse case where spouse could proceed, as stayed-intervenor’s liability wasn’t at issue.

No, says Judge Kerrigan, doesn’t apply here. Stayed-intervenor hadn’t petitioned. Sam did, so Sam’s stayed. Remember, judges love the auto-stay. It makes the case before them someone else’s problem.

Takeaway–A bankruptcy petition bars or stays a Tax Court petition (and everything else).