KOVACS v. U.S.

No. 12-3263.

739 F.3d 1020 (2014)

Nancy Ellen KOVACS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided January 10, 2014.


Attorney(s) appearing for the Case

Douglas H. Frazer , Attorney, DeWitt, Ross & Stevens, Brookfield, WI, for Plaintiff-Appellant.

Teresa E. McLaughlin , Attorney, Anthony T. Sheehan , Attorney, Department of Justice, Washington, DC, for Defendant-Appellee.

Before WOOD, Chief Judge, and BAUER and FLAUM, Circuit Judges.


WOOD, Chief Judge.

This appeal marks the tenth installment of the struggle between taxpayer Nancy Kovacs and the Internal Revenue Service. At its root, the case concerns the IRS's attempts to collect tax debts that arose in tax years 1990-95. Because those debts had been discharged in bankruptcy, the Service's efforts violated 11 U.S.C. § 524(a). Kovacs would like to be compensated for her efforts in resisting the IRS's demands. But because most of the unlawful...

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