filing a timely petition with this Co
urt is suspended for the
period during which the taxpayer is p
rohibited by reason of the
automatic stay from filing a petition
in this Court and for 60
v. Commissioner, 86 T.C.
1314, 1318-1319 (1986).
Unless relief from the automatic
stay is granted by order of
the bankruptcy court, the automatic s
tay generally remains in
effect until the earliest of the clos
ing of the case, dismissal
of the case, or the grant or denial o
sec. 362(c)(2); Guerra v. Commissione
r, 110 T.C. 271, 275 (1998);
Allison v. Commissioner, supra at 545
; Smith v. Commissioner, 96
T.C. 10, 14 (1991); Neilson v. Commis
sioner, 94 T.C. 1, 8 (1990).
Petitioner filed for bankruptcy
bankruptcy court confirmed the plan o
f reorganization by order
7The period that prescribed in 11 U.S.
the automatic stay remains in effect is C. sec. 362(c) as follows:
(c) Except as pr of this section-
ovided in subsections (d), -
(e), and (f)
(1) the stay of under subsection such property is
an act against property of the estate (a) of this section continues until no longer property of the estate; and
(2) the stay of this section con
the time the
the time the
if the case
concerning an in 12, or 13 of thi granted or denie
any other act under subsection (a) of tinues until the earliest of--
case is closed; case is dismissed; or is a case under chapter 7 of this title dividual or a case under chapter 9, 11, s title, the time a discharge is d.