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IN RE GERMAINE

BAP No. WW-91-2177-RJM, Bankruptcy No. 86-01880.

152 B.R. 619 (1993)

In re Mary GERMAINE, Debtor. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. Mary GERMAINE, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided March 31, 1993.

Attorney(s) appearing for the Case

Berry A. Heatley, Washington, DC, for appellant, U.S.

John S. Woodburne, Bellevue, WA, for appellee, Mary Germaine.

Before RUSSELL, JONES and MEYERS, Bankruptcy Judges.

OPINION

RUSSELL, Bankruptcy Judge:

The United States appeals a bankruptcy court order holding the IRS liable for $2,000 in attorney's fees incurred by the debtor in defending attempts to collect taxes in violation of a discharge order. We AFFIRM.

I. FACTS

Mary Germaine ("Germaine") filed a Chapter 131 petition. Her plan was confirmed on May 12, 1986. The Internal Revenue Service ("IRS") filed a claim in that...

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