OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The issue presented is whether the Internal Revenue Service ("the IRS") is entitled to relief from the automatic stay provided by § 362(d) of the Bankruptcy Code ("the Code") to permit it to setoff a tax refund due the debtors against the debtors' tax liability for a prior tax year. We conclude that the IRS has failed to state a cause of action upon which such relief may be granted and we will, therefore...
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