No. 94-6724.

64 F.3d 1516 (1995)

In re Alvin R. RYAN, Sandra L. Ryan, Debtors. UNITED STATES of America, Plaintiff-Appellant, v. Alvin R. RYAN, Sandra L. Ryan, Defendants-Appellees.

United States Court of Appeals, Eleventh Circuit.

September 26, 1995.

Attorney(s) appearing for the Case

Gary R. Allen, Patricia M. Bowman, Loretta C. Argrett, and Gary D. Gray, Tax Div., Dept. of Justice, Washington, DC, for appellant.

Irvin Grodsky, Grodsky & Heard, P.C., Mobile, AL, for appellees.

Before TJOFLAT, Chief Judge, CARNES, Circuit Judge, and JOHNSON, Senior Circuit Judge.

CARNES, Circuit Judge:

Alvin R. and Sandra L. Ryan overpaid their income tax one year and requested the Internal Revenue Service to apply that overpayment to their unpaid liability for the previous tax year. Instead, the IRS applied that overpayment to the Ryans' tax liability for a different year. After filing for bankruptcy, the Ryans brought an adversary proceeding against the United States in the bankruptcy court, contending that the IRS should have followed their...

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