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IN RE PULLMAN

Bankruptcy No. 02-83326-RGM. Adversary No. 04-1221.

319 B.R. 443 (2004)

In re Steven Lamont PULLMAN, Debtor. Steven Lamont Pullman, Plaintiff, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

November 30, 2004.

Attorney(s) appearing for the Case

Ann N. Kathan, Ann N. Kathan, PLLC, Alexandria, VA, for debtor.

Donald F. King, Fairfax, VA, W. Clarkson McDow, Jr., Alexandria, VA, Office of the U.S. Trustee, Trustee.

MEMORANDUM OPINION

ROBERT G. MAYER, Bankruptcy Judge.

THIS CASE was before the court on November 23, 2004, on the motion of the United States on behalf of the Internal Revenue Service, for partial summary judgment. The IRS asked the court to find that an assessment it made of a trustfund recovery penalty against the debtor on September 18, 2000, and the filing of a notice of tax lien on April 2, 2001, did not violate the automatic stay imposed by...

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