Slobodian v. United States

MEMORANDUM

CHRISTOPHER C. CONNER, Chief Judge.

Presently before the court is an adversarial proceeding withdrawn from the United States Bankruptcy Court for the Middle District of Pennsylvania, wherein debtor Net Pay Solutions, Inc., d/b/a Net Pay Payroll Services, (“Net Pay”), through its bankruptcy trustee (“trustee”), seeks to avoid certain purportedly preferential transfers made to the United States of America, specifically the Internal Revenue Service (“IRS”), during the prepetition preference period. The United States and the trustee both moved for summary judgment. (Docs. 24, 29). For…