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the Bankruptcy Code by conducting a tax audit and issuing the

notices of deficiency.

Section 362(a) of the Bankruptcy Code provides in pertinent

part:

(a) Except as provided in subsection (b) of this section, a petition filed under section 301, 302, or

303 of this title, * to all entities, of–

  • *

    * operates as a stay, applicable

**

*

  • *

    *

  • *

    *

(4) any act to create, perfect, against property of the estate;

or enforce any lien

(5) any act to create, perfect, property of the debtor any lien lien secures a claim that arose of the case under this title;

or enforce against to the extent that such before the commencement

(6) any act to collect, assess,

or recover a claim

against the debtor that arose before th of the case under this title;

e commencement

******

*

(8) the commencement or continuation of before the United States Tax Court conc debtor. [11 U.S.C. sec. 362(a).]

a proceeding erning the

A chapter 11 filing, however, does not

operate as a stay of

either an audit by a governmental unit to de

termine tax liability

or the issuance to the debtor by a governmen

tal unit of a notice

of

tax

deficiency.

11

U.S.C.

sec.

362(b)(9)

(A)

and

(B).

Thus,

during the stay, the IRS may conduct an audi

t and issue a notice

of deficiency to the debtor.

If the IRS issues a notice of deficienc

y to a taxpayer who

has filed a bankruptcy petition, the normal

90-day period for

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