United States v. Monahan (In re Monahan)
Bankruptcy Appellate Panel of the First Circuit
1Opinion of the Court
DEASY, Bankruptcy Judge.
The United States of America, Internal Revenue Service (the “IRS”) appeals from: (1) a bankruptcy court order granting the debtor’s Motion for Determination of a Violation of the Discharge Injunction and Request for Protective Order (the “Determination Motion”); and (2) the bankruptcy court’s denial of reconsideration. For the reasons discussed below, we REVERSE the Determination Motion and deem waived the appeal of the order denying reconsideration.
BACKGROUND
The debtor filed a voluntary petition for chapter 13 relief in April 2007. In Decern-*644ber 2007, the IRS filed an…
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