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

ORDER

JOHN L. PETERSON, Bankruptcy Judge.

In this adversary proceeding, the Plaintiff, a Chapter 13 Debtor, seeks to recover a preference from the Defendant which allegedly resulted from the setoff of a tax refund of $583.00, which was applied against the Debtor’s 1980 income tax deficiency. The matter is pending on the Defendant’s Motion to Dismiss the Amended Complaint on grounds the Complaint fails to state a claim for relief against the Defendant. Because the material facts stated in the amended Complaint are conceded by the Defendant in its Memorandum of Authorities in support of the…