MEMORANDUM OPINION AND ORDER
McGARR, District Judge.
The United States Department of the Treasury ("United States") brings this appeal from an order of The Honorable Judge Thomas James of the Bankruptcy Court for the Northern District of Illinois in the bankruptcy proceeding of Success Tool and Manufacturing Company ("Debtor"). Judge James preliminarily enjoined the United States from collecting a penalty assessed against Sevket Sonmez ("Sonmez") as a responsible...
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