Taylor v. United States (In Re Taylor)

ORDER ON APPEAL

BOWEN, Jr., District Judge.

This matter is before the Court on the Government’s appeal from the judgment of the bankruptcy court entered August 3, 1992. Two issues only are presented on appeal: (1) whether 11 U.S.C. § 106(a) effected a waiver of sovereign immunity even though the Internal Revenue Service did not file a proof of claim; and (2) whether the bankruptcy court lacked jurisdiction to award attorney fees against the United States under 11 U.S.C. § 362(h). For the reasons set forth below, the Court affirms the judgment of the bankruptcy court in this matter.

I. BACKGROUND

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