Fingers v. United States (In Re Fingers)

MEMORANDUM DECISION

JOHN J. HARGROVE, Bankruptcy Judge.

Chapter 7 debtor, Roland G. Fingers (“Fingers”) filed a motion for summary judgment and moved for sanctions against the United States of America, Department of the Treasury, Internal Revenue Service (“IRS”) for violation of the automatic stay. The IRS moved for retroactive relief from stay. At the June 22, 1992 hearing, the court denied retroactive relief from stay and took the sanctions issue under submission. An order was entered on July 16, 1992, denying retroactive relief from stay and has become final.

This court has jurisdiction to…