IN RE HARDY

Bankruptcy No. 82-02025G.

39 B.R. 64 (1984)

In re David L. HARDY, Florence Hardy f/k/a Florence Banks, Debtors.

United States Bankruptcy Court, E.D. Pennsylvania.

May 8, 1984.


Attorney(s) appearing for the Case

Jack K. Miller, Mitchell W. Miller, The Bankruptcy Clinic, Inc., Philadelphia, Pa., for debtors, David L. Hardy, Florence Hardy f/k/a Florence Banks.

Edward S.G. Dennis, Jr., U.S. Atty., Virginia R. Powel, Asst. U.S. Atty., Philadelphia, Pa., Patricia A. Scott-Clayton, S. Martin Teel, Jr., Attys., Tax Div., U.S. Dept. of Justice, Washington, D.C. for Internal Revenue Service.

James J. O'Connell, Philadelphia, Pa., Standing Trustee.


OPINION

EMIL F. GOLDHABER, Bankruptcy Judge:

The question in the controversy at bench is whether the Internal Revenue Service ("the IRS") should be held in civil contempt for allegedly violating the automatic stay of the Bankruptcy Code ("the Code") by sending the debtors a notice of tax deficiency and various other documents. For the reasons expressed below we will not hold the IRS in contempt.

The facts of this case are as follows:

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