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Diwa v. California Franchise Tax Board (In re Diwa)

Diwa v. California Franchise Tax Board (In re Diwa)

Ruling
State tax collection letter sent during pendency of chapter 13 plan properly found not to violate stay.
Procedural posture

Appellant bankruptcy debtor filed an adversary proceeding in bankruptcy court alleging that the California Franchise Tax Board ("FTB") violated the bankruptcy code automatic stay by sending the debtor a letter directing that she pay her tax debt. The bankruptcy court granted the FTB's cross-motion for summary judgment on the ground that the letter did not violate the automatic stay. The debtor appealed.

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opinion summary, case decided on May 18, 2007 , LexisNexis #0707-023