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KOVITCH v. COMMISSIONER

Docket No. 12281-05.

128 T.C. 108 (2007)

128 T.C. No. 9

LISA SUSAN KOVITCH, PETITIONER, AND RICHARD P. KOVITCH, INTERVENOR v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 4, 2007.

Attorney(s) appearing for the Case

Lisa Susan Kovitch, pro se.

Richard P. Kovitch, pro se.

Jack T. Anagnostis, for respondent.

OPINION

RUWE, Judge:

The issue that we decide in this Opinion is whether we may proceed to adjudicate petitioner's claim for spousal relief in light of the fact that petitioner's former husband intervened and subsequently filed for bankruptcy, giving rise to the automatic stay imposed by 11 U.S.C. section 362(a)(8) (2000). The automatic stay prevents the commencement or continuation of a proceeding before the U.S. Tax Court concerning the debtor....

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