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IN RE COVINGTON

Bankruptcy No. 98-03609. Adversary No. 99-80051.

256 B.R. 463 (2000)

In re Samuel C. COVINGTON and Elizabeth Buxton Covington, Debtors. Samuel C. Covington and Elizabeth Buxton Covington, Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. South Carolina.

March 6, 2000.

Attorney(s) appearing for the Case

John Douglas Barnett, Joe S. Dusenbury, Jr., John S. Kay, Ronald Charles Scott, Columbia, SC, for creditor.

Elizabeth Buxton Covington, Charleston, SC, pro se.

Samuel C. Covington, Charleston, SC, pro se.

ORDER

WM. THURMOND BISHOP, Bankruptcy Judge.

This matter came before the Court on a trial on the adversary filed by the Covingtons (debtors) against the Internal Revenue Service (IRS)1 for a violation of the automatic stay and for fees and costs. Based upon the following, this Court finds that the IRS violated the automate stay and grants damages and limited costs.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

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