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IN RE EWING

No. A08-60367-PWB.

400 B.R. 913 (2008)

In the Matter of Maxine EWING, Debtor. Maxine Ewing, Movant v. United States of America, Respondent.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

October 14, 2008.

Attorney(s) appearing for the Case

David Delduco, Treasury Dept., Ronald A. Levine, Levine, Block & Strickland, LLP, Atlanta, GA, Sidney Gelernter, McCurdy & Candler, L.L.C., Decatur, GA, for Creditor.

Ralph Goldberg, Goldberg & Cuvillier, P.C., Decatur, GA, for Debtor.

ORDER DENYING DEBTOR'S MOTION FOR CONTEMPT FOR VIOLATION OF THE AUTOMATIC STAY

IN PROCEEDINGS UNDER CHAPTER 13 OF THE BANKRUPTCY CODE CONTESTED MATTER

PAUL W. BONAPFEL, Bankruptcy Judge.

The Debtor contends that the Internal Revenue Service, an agency of the United States of America, willfully violated the automatic stay by applying a $1,539.00 overpayment of tax on her 2007 tax return to the unpaid balance of other prepetition taxes owed...

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