Goldman v. United States (In re Schield)

MEMORANDUM AND ORDER ON TRUSTEE’S MOTION FOR SUMMARY JUDGMENT AND IRS’ MOTION FOR DETERMINATION THAT TAX OVERPAYMENT IS NOT PROPERTY OF THE ESTATE, OR ALTERNATIVELY, FOR RELIEF FROM STAY TO EFFECT AND APPROVE SETOFF

KATHLEEN T. LAX, Bankruptcy Judge.

Introduction and Procedural Background

Amy L. Goldman, Chapter 7 Trustee in the above-captioned case (“Trustee”), commenced an adversary proceeding against the Internal Revenue Service seeking to recover the value of a tax overpayment that has been retained by the IRS. The complaint stated two causes of action: one under 11 U.S.C. § 549 for recovery…