Violation of Automatic Bankruptcy Stay
This Court has limited jurisdiction, and we may exercise
redetermine a deficiency depends upon the issuance of a valid
; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc.
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
generally has 90 days from the date the notice of deficiency is
mailed to file a petition in this Court for a redetermination of
An exception to the normal 90-day filing period arises where
the taxpayer has filed a petition for relief under the Bankruptcy
operates as an automatic stay which precludes the commencement or
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