The following excerpt is from In re Brickley, 70 BR 113 (B.A.P. 9th Cir. 1986):
11 U.S.C. 108(c). This section extends the statute of limitations for creditors in actions against the debtor, where the creditor is hampered from proceeding outside the bankruptcy court due to the provisions of 11 U.S.C. 362. McCoy v. Grinnell, 31 B.R. 827, 831 (W.Wa.1983).
Section 6503(b) of the Internal Revenue Code states:
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