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SMITH v. COMMISSIONER

Docket Nos. 11109-04L, 11110-04L.

124 T.C. 36 (2005)

124 T.C. No. 3

DAVID D. SMITH, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 8, 2005.

Attorney(s) appearing for the Case

Robert Alan Jones, for petitioner.

Alan J. Tomsic, for respondent.

OPINION

GERBER, Chief Judge:

These collection review cases are before the Court on respondent's motions to dismiss for lack of jurisdiction. Respondent contends that the Court lacks jurisdiction on the ground the petitions for lien or levy action were filed in violation of the automatic stay imposed under 11 U.S.C. section 362(a)(8) (2000) (the automatic stay).1 As discussed in detail below, we conclude that we lack jurisdiction...

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