- 11 U.S.C.
Wood v. United States (In re Wood)
Mar
02
2006
Ruling
IRS's postpetition efforts to collect prepetition debts did not violate automatic stay since the stay was lifted when the debtor received a discharge and the income tax deficiencies were exempted from discharge.
Procedural posture
Plaintiff debtor sought relief against defendant IRS for the IRS's postpetition efforts to collect debtor's prepetition tax deficiencies, asserting that the IRS violated the court's order confirming debtor's plan and the automatic stay, and filed an alleged false proof of claim. Debtor sought actual and punitive damages, and sanctions against the IRS, which moved to dismiss the complaint.
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Court
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