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In re Parham

In re Parham

Ruling
Debtor could not proceed against the IRS for violation of the discharge injunction until administrative remedies had been exhausted.
Issue(s)
Whether the debtors were obligated to exhaust their administrative remedies before proceeding with a motion to hold the IRS in contempt under 26 U.S.C.S. § 7433(d)(1) for violating the discharge injunction found in 11 U.S.C.S. § 524(a)(2) and (3).

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Consumer opinion summary, case decided on July 29, 2013 , LexisNexis #0813-090