Ewing v. United States (In Re Ewing)

ORDER DENYING DEBTOR’S MOTION FOR CONTEMPT FOR VIOLATION OF THE AUTOMATIC STAY

IN PROCEEDINGS UNDER CHAPTER 13 OF THE BANKRUPTCY CODE

CONTESTED MATTER

PAUL W. BONAPFEL, Bankruptcy Judge.

The Debtor contends that the Internal Revenue Service, an agency of the United States of America, willfully violated the automatic stay by applying a $1,539.00 overpayment of tax on her 2007 tax return to the unpaid balance of other prepetition taxes owed. The Debtor claims she is entitled to an award of damages pursuant to 11 U.S.C. § 362(k). After a hearing on September 10, 2008, the Debtor submitted a brief in…