OPINION1
JOHN J. THOMAS, Bankruptcy Judge.
The Trustee in this Chapter 7 case is requesting this Court to use its equitable powers to disgorge a sum of money paid to the Internal Revenue Service ("IRS") during a Chapter 11 reorganization proceeding. That payment was made pursuant to a settlement agreement approved by this Court. The Trustee claims this payment was made fraudulently, was inconsistent with the Chapter...
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