IN RE SCHWARTZ

BAP No. WW 89-1860-AsPJ, Bankruptcy No. 87-07584.

119 B.R. 207 (1990)

In re Russell SCHWARTZ and Linda Schwartz, Debtors. UNITED STATES of America, Appellant, v. Russell SCHWARTZ and Linda Schwartz, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 12, 1990.


Attorney(s) appearing for the Case

Carolyn D. Jones, Washington, D.C., for appellants.

Joseph L. Koplin, Bellevue, Wash., for appellees.

Before ASHLAND, PERRIS and JONES, Bankruptcy Judges.


OPINION

PERRIS, Bankruptcy Judge:

The debtors objected to the Internal Revenue Service's ("I.R.S.") penalty assessment pursuant to Internal Revenue Code § 6672 on the grounds that the assessment, which occurred during a prior bankruptcy case, violated the automatic stay of 11 U.S.C. § 362 and was, therefore, void. The United States appeals the order granting the objection. We REVERSE.

FACTS

On February 25, 1983 the debtors Russell...

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