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COPLEY v. U.S.

No. 18-2347.

959 F.3d 118 (2020)

Matthew A. COPLEY; Jolinda M. Copley, Debtors-Appellees, v. UNITED STATES of America, Defendant-Appellant, and USBC-Richmond (United States Bankruptcy Court) Party-in-Interest.

United States Court of Appeals, Fourth Circuit.

Decided: May 12, 2020.

Attorney(s) appearing for the Case

Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Bruce R. Ellisen , Bethany B. Hauser , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; G. Zachary Terwilliger , United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Alexandria, Virginia, for Appellant. Martin C. Conway , CONWAY LAW GROUP PC, Woodbridge, Virginia, for Appellees.

Vacated and remanded by published opinion. Judge Keenan wrote the opinion, in which Judge Wynn and Judge Richardson concurred.

This case requires us to resolve a conflict between the federal tax offset program (the offset program) and the bankruptcy code. Under the offset program, the Secretary of the Treasury has the discretion to set-off "any" tax overpayment against a taxpayer's preexisting tax liabilities. 26 U.S.C. § 6402...

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