Anthony Gould v. United States

Ninth Circuit

Anthony Gould v. United States

603 F.3d 1100, 2010 U.S. App. LEXIS 8965, 105 A.F.T.R.2d (RIA) 1975

Court of Appeals for the Ninth Circuit·Decided April 30, 2010·No. 09-60008·Published·Cited by 1 cases

Opinion

ORDER

The published order filed April 19, 2010, is hereby WITHDRAWN.

ORDER

The central issue in this case is whether or not the Bankruptcy Court erred in denying the government’s motion to lift the automatic stay to allow the Internal Reve-

nue Service “IRS” to offset the debtor’s income tax overpayment against his outstanding federal income tax liabilities pursuant to 11 U.S.C. § 553 and 26 U.S.C. § 6402(a). For the reasons given by our Bankruptcy Appellate Panel in In re Gould, 401 B.R. 415 (9th Cir.BAP 2009), we reverse the decision of the Bankruptcy Court, In re Gould, 389 B.R. 105 (Bkrtcy. N.D.Cal.2008), and remand for further proceedings. We note that for cases filed after October 17, 2005, 11 U.S.C. § 362(b)(26) permits the IRS to setoff a pre-petition income tax overpayment against a pre-petition income tax liability without seeking relief from the automatic stay.

Accordingly, the judgment of the Bankruptcy Appellate Panel is AFFIRMED.

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ORDER

The published order filed April 19, 2010, is hereby WITHDRAWN.

ORDER

The central issue in this case is whether or not the Bankruptcy Court erred in denying the government’s motion to lift the automatic stay to allow the Internal Reve-

nue Service “IRS” to offset the debtor’s income tax overpayment against his outstanding federal income tax liabilities pursuant to 11 U.S.C. § 553 and 26 U.S.C. § 6402(a). For the reasons given by our Bankruptcy Appellate Panel in In re Gould, 401 B.R. 415 (9th Cir.BAP 2009), we reverse the decision of the Bankruptcy Court, In re Gould, 389 B.R. 105 (Bkrtcy. N.D.Cal.2008), and remand for further proceedings. We note that for cases filed after October 17, 2005, 11 U.S.C. § 362(b)(26) permits the IRS to setoff a pre-petition income tax overpayment against a pre-petition income tax liability without seeking relief from the automatic stay.

Accordingly, the judgment of the Bankruptcy Appellate Panel is AFFIRMED.

Anthony Gould v. United States, 603 F.3d 1100, 2010 U.S. App. LEXIS 8965, 105 A.F.T.R.2d (RIA) 1975 (9th Cir. 2010).

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