Pansier v. Wisconsin Department of Revenue (In Re Pansier)

OPINION

JAMES E. SHAPIRO, Chief Judge.

Gary Lee Pansier, the above-named debtor and plaintiff in this adversary proceeding (“Pansier”), asks this court to find the defendant Internal Revenue Service (“IRS”) in contempt for its failure to comply with this court’s April 24,1997 order directing the IRS to return to Pansier the sum of $2,218.86, together with $111.60 compensatory damages. That order is now on appeal. In response, the IRS asserts that Pansier’s contempt motion should be denied for the following two reasons:

1. Sovereign immunity; and

2. Pursuant to F.R. Civ. P. 62, it is not necessary…