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BEAUCAGE v. U.S.I.R.S.

No. 05-CV-12560-RGS.

342 B.R. 408 (2006)

Patti-Ann BEAUCAGE v. UNITED STATES INTERNAL REVENUE SERVICE.

United States District Court, D. Massachusetts.

June 2, 2006.

Attorney(s) appearing for the Case

Peter Sklarew, Stephen J. Turanchik, Department of Justice, Tax Division, Washington, DC, for United States.

Deborah G. Roher, Fall River, MA, for appellant.

MEMORANDUM AND ORDER ON AN APPEAL FROM THE BANKRUPTCY COURT

STEARNS, District Judge.

BACKGROUND

On December 16, 2005, Patti-Ann Beaucage brought this appeal of a decision of the Bankruptcy Court (Hillman, J.), approving the Internal Revenue Service's (IRS) set-off of a refund of her 2004 taxes against an accrued pre-petition tax liability.1 The facts are not in...

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