- 11 U.S.C.
Michaelesco v. United States
Aug
10
2009
Ruling
Action against IRS for violation of stay dismissed.
Procedural posture
Plaintiff taxpayer filed an action claiming that (1) the Internal Revenue Service (IRS) had violated the automatic stay provision of the bankruptcy code, 11 U.S.C.S. § 362, by collecting $ 15,668 from her accounts for taxes she failed to pay, and (2) she experienced emotional distress as a result of the collection. Defendant United States moved to dismiss the action. The taxpayer moved to amend and to transfer venue.
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Court
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