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Gruver v. United States Dept of the Treasury (In re Gruver)

Ruling
Debtors failed to show that the IRS had intentionally violated the automatic stay since the IRS reversed its offsetting of the debtors' refund against a prior tax liability once it became aware of the bankruptcy case.
Procedural posture

Plaintiffs, joint bankruptcy debtors, brought an adversary proceeding against defendant United States, alleging that the government violated the automatic bankruptcy stay by offsetting the debtors'income tax refund against the prior tax liability of one of the debtors.

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opinion summary, case decided on January 20, 2006 , LexisNexis #0306-117