Tax Court is without jurisdiction and Issuance of Notice of Determination by IRS violated Automatic Stay Rule
In Yusak v. Commissioner of Internal Revenue, No 26958-14L, 2015 WL 1774392 (T.C. Apr. 20, 2015) the U.S. Tax court held that it was without jurisdiction to adjudicate the case without a valid Notice of Determination and when there was a pending Bankruptcy Filing. Further, the court held that the Issuance of Notice of Determination by IRS during a pending Bankruptcy filing, violated Automatic Stay Rule of the Bankruptcy Code.