DECISION AND ORDER:
(1) GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT;
(2) DENYING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
ARTHUR N. VOTOLATO, Bankruptcy Judge.
Before the Court are Cross Motions for Summary Judgment in this adversary proceeding, wherein the Plaintiff-Debtor (Lopes) complains that the Internal Revenue Service improperly offset and paid her 1994 federal tax refund to the Defendant, the Department of...
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