IN RE LUONGO

No. 00-10475.

259 F.3d 323 (2001)

In the Matter of: Constance Luongo, Debtor. Internal Revenue Service, Appellee, v. Constance Luongo, Appellant.

United States Court of Appeals, Fifth Circuit.

Revised August 9, 2001.


Attorney(s) appearing for the Case

Curtis C. Pett (argued), Bruce Raleigh Ellison, U.S. Dept. of Justice, Tax Div., Washington, DC, for Appellee.

John Park Davis (argued), Davis Law Firm, Hurst, TX, for appellant.

Before BARKSDALE, EMILIO M. GARZA and BENAVIDES, Circuit Judges.


BENAVIDES, Circuit Judge:

Factual and Procedural Background

This case involves a debtor's claim to recover an income tax overpayment for her 1997 tax year. Pursuant to 26 U.S.C. § 6402(a) of the Internal Revenue Code1 and 11 U.S.C. § 553(a) of the Bankruptcy Code,2 the Internal Revenue Service ("IRS") setoff her overpayment against her unpaid 1993 tax liability, a liability which...

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