IN RE RIVERA

No. 05-10567-B-13.

345 B.R. 229 (2005)

In re Nora J. RIVERA, Debtor. United States of America on behalf of the Internal Revenue Service, Movant.

United States Bankruptcy Court, E.D. California, Fresno Division.

September 29, 2005.


Attorney(s) appearing for the Case

James A. Whitten, Esq., Special Assistant for United States Attorney, appeared telephonically for Movant, United States of America on behalf of the Internal Revenue Service ("IRS").

Bruce Leichty, Esq., of the Law Offices of Bruce Leichty, appeared for debtor Nora J. Rivera (the "Debtor").

James Flanagan, Esq., appeared for M. Nelson Enmark, Esq., chapter 13 Trustee.


MEMORANDUM DECISION REGARDING INTERNAL REVENUE SERVICE'S MOTION FOR RELIEF FROM STAY

W. RICHARD LEE, Bankruptcy Judge.

The IRS' Motion for Relief From the Automatic Stay (the "Motion") was heard on July 14, 2005. The IRS seeks authority to offset the Debtor's 2004 income tax overpayment against her pre-petition tax liability. The court has jurisdiction over this matter pursuant to 28 U.S.C. section 1334 and 11 U.S.C. §§ 362 & 553...

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