- 11 U.S.C.
In re New Century TRS Holdings Inc.
Feb
14
2008
Ruling
Section 106 does not provide independent basis for debtor to obtain release of IRS refund.
Procedural posture
Debtors filed a motion pursuant to 11 U.S.C.S. §§ 105(a) and 362(a) for an order enforcing the automatic stay against the Internal Revenue Service (IRS) and granting related relief. The debtors asked the court to enter an order directing the IRS to release a tax refund to the debtors. The IRS opposed the motion, arguing that the court lacked jurisdiction to consider it.
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Court
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