The issuance by the IRS of a Notice of Determination Concerning Collection Action following the filing of a bankruptcy petition by the taxpayer was held by the Tax Court to be in violation of the automatic stay imposed by the Bankruptcy Code under 11 USC §362(a).  Therefore, in the case of Yuska v. Commissioner, TC Memo 2015-77, the Tax Court held that, given no valid notice being issued, it had no current jurisdiction in the case.