MEMORANDUM
MARCIA PHILLIPS PARSONS, Bankruptcy Judge.
This case presents the primary question of whether the Internal Revenue Service ("IRS") may assert a right of offset in the debtor's tax refund which the debtor has claimed exempt. For the reasons discussed below, the court answers the question in the affirmative, disagreeing with the majority of courts which have concluded otherwise. Also considered herein is whether a right of setoff survives...
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