MEMORANDUM OPINION
KOCORAS, District Judge:
This matter is before the court on an appeal from the Bankruptcy Court's determination that the Internal Revenue Service ("IRS") wilfully violated an automatic stay. As a result of said violation, the Bankruptcy Court granted an award of attorney's fees to the debtor, Midway Industrial Contractors, Inc. ("Midway"). The United States appeals that order. For the reasons set forth below, we reverse the ruling...
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