No. 13-1480.

742 F.3d 743 (2014)

In re EQUIPMENT ACQUISITION RESOURCES, INC., Debtor. Appeal of United States of America.

United States Court of Appeals, Seventh Circuit.

Decided February 4, 2014.

Attorney(s) appearing for the Case

George P. Apostolides , Attorney, Arnstein & Lehr LLP, Chicago, IL, for Debtor-Appellee.

John A. Dudeck, Jr. , John A. Dudeck, Jr. , Gilbert S. Rothenberg , Deputy Assistant Attorney General, Department of Justice, Washington, DC, for Appellant.

James D. Newbold , Jane E. Notz , Office of the Attorney General, Chicago, IL, Amicus Curiae.

Before BAUER and FLAUM, Circuit Judges, and VAN BOKKELEN, District Judge.

FLAUM, Circuit Judge.

This case concerns whether a bankruptcy trustee can bring an action under § 544(b)(1) of the Bankruptcy Code to recoup a debtor's federal tax payment. Section 544(b)(1) allows a trustee to step into the shoes of an actual creditor who could have avoided the transfer outside bankruptcy using a state-law cause of action. The federal government's sovereign immunity prevents creditors from suing the IRS using state law. However, another section...

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