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MATTER OF RAY STEVENS PAVING CO., INC.

No. CIV 92-675 PHX SMM, Bankruptcy No. B-91-7573-PHX-RGM, Adv. No. 92-20.

145 B.R. 647 (1992)

In the Matter of RAY STEVENS PAVING CO., INC., Debtor. RAY STEVENS PAVING CO., INC.; and Richard M. Stevens, Plaintiffs/Appellants, v. UNITED STATES of America, Defendant/Appellee.

United States District Court, D. Arizona.

May 29, 1992.

Attorney(s) appearing for the Case

Linda Ann Akers, U.S. Atty. Office, Phoenix, Ariz., Bernard J. Knight, Jr., U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, D.C., for appellant.

Dean William O'Connor, Lerch Schaffer Mack & Henry, Phoenix, Ariz., for appellee.

MEMORANDUM AND ORDER

McNAMEE, District Judge.

The United States has appealed an order of the Bankruptcy Court granting Appellees Ray Stevens Paving Company (RSP) and Richard M. Stevens a preliminary injunction against the Internal Revenue Service (IRS). The Bankruptcy Court enjoined the IRS from assessing a 100% penalty against Richard Stevens pursuant to 26 U.S.C. section 6672. The IRS contends the Anti-Injunction Act, 26 U.S.C. section 7421, bars the Bankruptcy...

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