- 26 U.S.C.
Beaucage v. United States IRS
Jun
02
2006
Ruling
Court ruled that IRS' exercised setoff right, applying refund to prepetition tax liability, extinguished debtor's contingent right to refund.
Procedural posture
Appellant debtor challenged an order of the bankruptcy court, which approved appellee IRS's setoff under 26 U.S.C. § 6402 of a refund of her 2004 taxes against an accrued prepetition tax liability.
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Court
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