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OPINION

I.

Violation of Automatic Bankruptcy Stay

This Court has limited jurisdiction, and we may exercise

jurisdiction

only

to

the

extent

authorized

by

Congress.

Naftel

v.

Commissioner,

85

T.C.

527,

529

(1985).

Our

jurisdiction

to

redetermine a deficiency depends upon the issuance of a valid

notice

of

deficiency

and

a

timely

filed

petition.

Rule

13(a),

  • (c)

    ; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc.

  • v.

    Commissioner, 90 T.C. 142, 147 (1988).

Section 6212(a) expressly authorizes the Commissioner, after

determining a deficiency, to send a notice of deficiency to the

taxpayer

by

certified

or

registered

mail.

The

taxpayer,

in

turn,

generally has 90 days from the date the notice of deficiency is

mailed to file a petition in this Court for a redetermination of

the

deficiency.

Sec.

6213(a).

An exception to the normal 90-day filing period arises where

the taxpayer has filed a petition for relief under the Bankruptcy

Code.

Sec.

6213(f).

The

filing

of

a

bankruptcy

petition

operates as an automatic stay which precludes the commencement or

continuation

of

proceedings

in

this

Court.

11

U.S.C.

sec.

362(a)(8); Kieu v. Commissioner, 105 T.C. 387, 391 (1995);

Allison v. Commissioner, 97 T.C. 544, 545 (1991).

Petitioner contends that respondent violated the automatic

stay in his chapter 11 bankruptcy proceeding under section 362 of

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