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IN RE HUFF

Civil Action No. 05-212, Bankruptcy No. 03-10613-WWB.

343 B.R. 136 (2006)

In re Susan HUFF, Debtor. United States Department of Agriculture, Rural Housing Service, Appellant, v. Susan Huff, Appellee.

United States District Court, W.D. Pennsylvania.

March 29, 2006.

Attorney(s) appearing for the Case

Paul E. Skirtich, Esq., Assistant United States Attorney, U.S. Attorney's Office, Pittsburgh, PA, for Appellant.

Lloyd Ellsworth Wilson, II, Esq., Franklin, PA, Richard W. Roeder, Esq., Richard W. Roeder & Associate, Titusville, PA, for Appellee.

MEMORANDUM OPINION

McLAUGHLIN, District Judge.

The United States Department of Agriculture, Rural Housing Service ("government") appeals from the United States Bankruptcy Court for the Western District of Pennsylvania's order determining that the government's setoff of Debtor Susan Huffs 2003 income tax refund was impermissible because the government failed to follow the proper notification requirements under 31 U.S.C. § 3720A. We have jurisdiction...

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