MEMORANDUM OF DECISION
PAUL MANNES, Chief Judge.
This matter comes before the court on debtor's motion for sanctions for violation of the automatic stay of 11 U.S.C. § 362(a). Debtor's motion was directed at both the U.S. Department of Education and the Internal Revenue Service. The United States of America, on behalf of the Internal Revenue Service, moved to dismiss this case for want of jurisdiction. The motion to dismiss was based upon the express...
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