Kovacs v. United States

WOOD, Chief Judge.

This appeal marks the tenth installment of the struggle between taxpayer Nancy Kovacs and the Internal Revenue Service. At its root, the case concerns the IRS’s attempts to collect tax debts that arose in tax years 1990-95. Because those debts had been discharged in bankruptcy, the Service’s efforts violated 11 U.S.C. § 524(a). Kovacs would like to be compensated for her efforts in resisting the IRS’s demands. But because most of the unlawful collection activities occurred outside the applicable two-year limitations period, the bankruptcy court (affirmed by the district…