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IN RE DBSI, INC.

No. 16-35597.

869 F.3d 1004 (2017)

IN RE DBSI, INC., Debtor, James R. Zazzali, as Trustee for the DBSI Estate Litigation Trust, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed August 31, 2017.

Attorney(s) appearing for the Case

Ivan Clay Dale (argued), Thomas J. Clark , and Gilbert S. Rothenberg , Attorneys; Diana L. Erbsen , Deputy Assistant Attorney General; Caroline D. Ciraolo , Principal Deputy Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Defendant-Appellant.

Jennifer A. Hradil (argued), Mark B. Conlan , Michael F. Quinn , and Brett S. Theisen , Gibbons P.C., Newark, New Jersey, for Plaintiff-Appellee.

Carolyn Wade , Senior Assistant Attorney General; Benjamin Gutman , Solicitor General; Ellen F. Rosenblum , Attorney General; Oregon Department of Justice, Salem, Oregon; Karen Cordry , Bankruptcy Counsel, National Association of Attorneys General, Washington, D.C.; for Amici Curiae States of Idaho, Illinois, Montana, Nebraska, New Mexico, New York, and Oregon.

Professor Stephen J. Lubben , Seton Hall University School of Law, Newark, New Jersey, for Amicus Curiae National Association of Bankruptcy Trustees.

Before: Michael Daly Hawkins, Ronald M. Gould, and Richard A. Paez, Circuit Judges.

OPINION

We must decide whether a bankruptcy trustee can, through an adversary proceeding, avoid a debtor's federal tax payment, or whether the Internal Revenue Service's ("IRS" or "government") sovereign immunity prevents such relief. To resolve this question, we must consider the interplay between two Bankruptcy Code...

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