MEMORANDUM OPINION
DWIGHT H. WILLIAMS, JR., Bankruptcy Judge.
On March 4, 2004, Charles Waine Baird ("Plaintiff") filed this adversary proceeding against the United States of America, Internal Revenue Service ("Defendant" or "IRS"), alleging a willful violation of the automatic stay imposed by 11 U.S.C. § 362 and seeking to hold the defendant in contempt of court. Plaintiff seeks $50,000 in compensatory damages, punitive damages, and attorney fees....
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