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IN RE JONES

Bankruptcy No. 94-01296, Adversary No. 95-0043.

206 B.R. 614 (1997)

In re Cheryl JONES, Debtor. Cheryl JONES, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Columbia.

March 26, 1997.

Attorney(s) appearing for the Case

Matthew A. Brennan, III, Carol Waite (Brennan & Waite), Oakton, VA, for debtor.

Samuel A. Mitchell, Washington, DC, for Tax Division of the United States Department of Justice.

DECISION RE DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

S. MARTIN TEEL, Jr., Bankruptcy Judge.

On stipulated facts, the defendant Internal Revenue Service ("IRS") seeks summary judgment adjudicating that its tax liens attached to the debtor's Thrift Savings Plan ("TSP") account1 and that it has an allowed secured claim for the amount of that account despite the anti-alienation provisions of 5 U.S.C. § 8437(e)(2) and the...

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