IN RE HOLDEN

Civ. No. 1:97CV233.

217 B.R. 161 (1997)

In re Earll and Carol HOLDEN. Earll and Carol HOLDEN v. UNITED STATES of America, by its agency, the Internal Revenue Service (IRS), and Nancy Dubicki, in her capacity as Chief, IRS Insolvency Unit II.

United States District Court, D. Vermont.

November 12, 1997.


Attorney(s) appearing for the Case

Geoffry F. Walsh, Medicare Advocacy Project, Springfield, VT, for Earll and Carol Holden.

Melissa A.D. Ranaldo, Asst. U.S. Atty., Office of the U.S. Attorney, Burlington, VT, for Nancy Dubicki, Chief of IRS Special Procedures Unit II, United States of America, dba Internal Revenue Service.


MEMORANDUM OF DECISION

MURTHA, Chief Judge.

The plaintiffs, Earll and Carol Holden (hereinafter "the Holdens"), appeal the Bankruptcy Court's dismissal of their complaint against the Internal Revenue Service ("IRS") for failure to state a claim upon which relief can be granted. In the instant adversary proceeding, the plaintiffs challenge the right of the IRS to place an administrative freeze on their 1996 tax refund. For the reasons set forth below...

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