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IN RE SCHOFIELD-JOHNSON, LLC

Bankruptcy No. 09-81347. Adversary No. 09-09067.

462 B.R. 539 (2011)

In re SCHOFIELD-JOHNSON, LLC, Debtor. Schofield-Johnson, LLC, Plaintiff, v. United States of America, Commissioner of Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. North Carolina, Durham Division.

September 22, 2011.

Attorney(s) appearing for the Case

Jason A. Morton , Morton Law, PLLC, Southern Pines, NC, William Y. Webb , Webb & Graves, PLLC, W.Y. Alex Webb, Aberdeen, NC, for Plaintiff.

Anne Elisabeth Blaess , U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

THOMAS W. WALDREP, JR., Bankruptcy Judge.

This adversary proceeding was tried on August 22, 2011. Anne E. Blaess appeared on behalf of the above-captioned defendant (the "IRS"), and W.Y. Alex Webb and Jason A. Morton appeared on behalf of the above-captioned plaintiff ("Schofield-Johnson"). In this case, the IRS filed a lien and levied upon an account belonging to Schofield-Johnson, with the intent to use these funds to pay a tax...

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