United States v. Farm Loan Services, Inc. (In re Farm Loan Services, Inc.)

MEMORANDUM AND ORDER

SHABAZ, District Judge.

The United States of America appeals the order of the United States Bankruptcy Court for the Western District of Wisconsin, entered March 31, 1992, granting the motion of trustee Peter M. Gennrich to (i) determine a tax liability, (ii) find the Internal Revenue Service (“IRS”) in contempt for violating a tax liability discharge, (iii) avoid a levy, and (iv) award the trustee’s costs and attorney’s fees. The trustee’s motion concerns a post-petition levy of the IRS against a bank account of the debtor for penalties for failure to furnish W-2 forms to…