- 11 U.S.C.
In re Gould
Jun
13
2008
Ruling
IRS denied modification of stay and not permitted to offset debtor's unpaid tax liabilities against refunds.
Procedural posture
The United States of America, for itself and on behalf of the Internal Revenue Service ("IRS), filed a motion to modify the automatic stay of 11 U.S.C.S. § 362 to permit it to offset, pursuant to 11 U.S.C.S. § 553, pre-petition income tax liabilities owed by the debtor against pre- petition income tax refunds.
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Court
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