Ross v. United States (In Re Auto-Pak, Inc.)

MEMORANDUM

SPORKIN, District Judge.

This is an appeal from an order of the United States Bankruptcy Court for the District of Columbia. 28 U.S.C. § 158. The Bankruptcy Court, pursuant to the fraudulent transfer provision of the Bankruptcy Code, 11 U.S.C. § 548, allowed the trustee to avoid a payment made to the Internal Revenue Service; the Court therefore ordered the IRS to pay $4,215.36 to the trustee, plus interest at eight percent from the date of the transfer. The Code specifically allows the trustee to recover fraudulently transferred property from “the initial transferee of such transfer…