Brown v. United States Ex Rel. Internal Revenue Service (In Re Brown)

ORDER

JOHN S. DALIS, Bankruptcy Judge.

Jan M. Brown (“debtor”) filed this adversary proceeding against the United States of America alleging a violation of the permanent injunction of 11 U.S.C. § 524 and a violation of the stay of 11 U.S.C. § 362 by the Internal Revenue Service (“IRS”). In its answer the IRS asserts that this court lacks subject matter jurisdiction over the action because the government has not waived sovereign immunity. Having considered the briefs submitted by the parties and having consulted applicable authorities, I make the following findings of fact and conclusions of law.