Abernathy v. United States (In Re Abernathy)

MEMORANDUM, OPINION AND ORDER

ROBERT E. GINSBERG, Bankruptcy Judge.

In a previous opinion, 1 this court held that the Debtors, William and Peggy Abernathy, are entitled to recover reasonable fees under Internal Revenue Code § 7430 from the United States arising out of proceedings relating to the Internal Revenue Service’s illegal continuing efforts to collect taxes that had been discharged in the Debtors’ Chapter 7 bankruptcy case. Accordingly, the Debtors have filed an application to recover fees and expenses in the amount of $110,269.16 from the IRS. Not surprisingly, the IRS has filed…