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§ 6402

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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opinion summary, case decided on June 02, 2006 , LexisNexis #0706-010
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In re Donithan

Apr
25
2006
Ruling
IRS was granted relief from automatic stay to setoff prepetition tax refund against a prepetition debt owed to the IRS.
Procedural posture

In a debtor's bankruptcy, the IRS filed a proof of claim based on the debtor's prepetition tax liability and asserted a security interest in the debtor's prepetition tax refund. The IRS moved for relief from the automatic bankruptcy stay in order to setoff the debtor's prepetition tax refund with the debtor's prepetition tax liability.

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opinion summary, case decided on April 25, 2006 , LexisNexis #0606-064
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