In Re Boldman

ORDER

McDADE, District Judge.

This matter is before the Court on appeal from a ruling by United States Bankruptcy Judge William V. Altenberger, 147 B.R. 448. The Court has jurisdiction over this appeal pursuant to 28 U.S.C. § 158(a). Appellant United States of America, United States Department of Treasury, acting through the Internal Revenue Service (IRS), argues that the Bankruptcy Court erred in finding that the IRS wilfully violated the automatic stay of the Bankruptcy Code and waived its sovereign immunity pursuant to 11 U.S.C. § 106(a). The IRS also argues that the Bankruptcy Court erred…