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IN RE ALEXANDER

Civ.A. No. 3:98CV-350-A. Bankruptcy No. 97-31085(2)7. Adversary No. 97-3126.

245 B.R. 280 (1999)

In re Maurice ALEXANDER. Commissioner, Internal Revenue Service, Appellant, v. Maurice Alexander, Appellee.

United States District Court, W.D. Kentucky, Louisville Division.

September 20, 1999.

Attorney(s) appearing for the Case

Andrea Fried Neichter, AUSA, United States Attorney's Office, Louisville, KY, Stuart M. Fischbein, U.S. Department of Justice, Washington, DC, for Internal Revenue Service, On Behalf of Commissioner, appellant.

Anne Marie Regan, Louisville, KY, for Maurice Len Alexander, appellee.

MEMORANDUM OPINION

ALLEN, Senior District Judge.

This appeal from the United States Bankruptcy Court's decision in an adversary proceeding presents an issue of the extent to which an income tax refund may be set off against a prior year's unpaid tax liability where the Internal Revenue Service ("IRS") has not filed a prepetition lien.

Mr. Alexander, the debtor, filed his 1996 income tax return on February 25, 1997, reflecting that he was due a refund...

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