It makes a difference for Bernadette M. Greenwood, Docket No. 3731-15, filed 4/2/15, which I wish Ch J Michael B. (“Iron Mike”) Thornton had designated, as plowing through the 122 pages of Judge Wells’ exhaustive analysis of a VA tax credit disguised sale today nearly drained whatever little I have left in the tank. Don’t worry, I’ll spare you.

So going through five (count ‘em, five) pages of orders was tough duty.

Bernadette petitioned Bankruptcy Court and then petitioned Tax Court. We all know that’s a 11USC§362(a)(8) no-no, first class.

Bernadette wants Section 6015 innocent spousery. But she wants it for a year after the years covered by her Bankruptcy Court petition.

IRS isn’t buying. “…respondent [IRS] takes the position the automatic stay bars petitioner from filing her Tax Court case petition in this case, notwithstanding the amendment made to l1 U.S.C. section 362(a)(8) by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, effective for bankruptcy petitions filed on or after October 17, 2005. Respondent asserts that a notice of determination concerning relief from joint and several liability under I.R.C. section 6015 should be treated the same as a notice of deficiency or notice of determination concerning collection action.” Order, at p. 1.

Not since 2005, says Ch J Iron Mike. “…pursuant to 11 U.S.C. section 362(a)(8), a bankruptcy petition ‘operates as a stay applicable to all entities, of * * * the commencement or continuation of a proceeding before the United States Tax Court * * * concerning the tax liability of a debtor who is an individual for a taxable period ending before the date of the order for relief under this title’.”  Order, at p. 1. (Citation omitted).

Bernadette wants to deal with a post-petition tax liability. So she stays in.

IRS, see my blogpost “Read The Law”, 9/12/11. A lot changed in 2005.