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IN RE MONAHAN

BAP No. MB 12-084. Bankruptcy No. 07-11974-WCH.

497 B.R. 642 (2013)

Ellen E. MONAHAN, Debtor. United States of America, Appellant, v. Ellen E. Monahan, Appellee.

United States Bankruptcy Appellate Panel for the First Circuit.

September 19, 2013.

Attorney(s) appearing for the Case

Kathryn Keneally, Esq. , Julie Avetta, Esq. , and James E. Brown, Esq. , on brief, for Appellant.

Nina M. Parker, Esq. , and Kate E. Nicholson, Esq. , Winchester, MA, on brief, for Appellee.

Before HAINES, DEASY, and GODOY, United States Bankruptcy Appellate Panel Judges.

DEASY, Bankruptcy Judge.

The United States of America, Internal Revenue Service (the "IRS") appeals from: (1) a bankruptcy court order granting the debtor's Motion for Determination of a Violation of the Discharge Injunction and Request for Protective Order (the "Determination Motion"); and (2) the bankruptcy court's denial of reconsideration. For the reasons discussed below, we REVERSE the Determination Motion and deem waived the appeal of the order...

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