- 11 U.S.C.
Seay v. United States (In re Seay)
Oct
30
2006
Ruling
Bankruptcy court jurisdiction to determine tax debt was specifically excepted from Internal Revenue Code anti-injunction provision.
Procedural posture
Chapter 7 debtor challenged the IRS assessment of unpaid individual income taxes and interest for debtor's 1982 tax year and further requested a return of tax refunds retained by the IRS as a result of the assessment, and an award of attorneys'fees.
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Court
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