SETTLES v. COMMISSIONER

Docket Nos. 13224-09L, 13225-09L.

138 T.C. 372 (2012)

THOMAS EDWARD SETTLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 8, 2012.


Attorney(s) appearing for the Case

Thomas Edward Settles, pro se.

Shawna A. Early , for respondent.


OPINION

WELLS, Judge:

These cases are before the Court on petitioner's motions to dismiss. The sole issue we must decide is whether the dismissal of petitioner's cases would violate the automatic stay that arises, pursuant to 11 U.S.C. sec. 362(a)(8) (2006), when a bankruptcy petition is filed that has not been vacated or lifted and the bankruptcy proceedings are still pending.

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