Jones v. Internal Revenue Service (In Re Jones)
United States Bankruptcy Court, District of Columbia
1Opinion of the Court
DECISION BE DEFENDANT’S MOTION FOB SUMMARY JUDGMENT
S. MARTIN TEEL, Jr., Bankruptcy Judge.
On stipulated facts, the defendant Internal Revenue Service (“IRS”) seeks summary judgment adjudicating that its tax liens attached to the debtor’s Thrift Savings Plan (“TSP”) account 1 and that it has an allowed secured claim for the amount of that account despite the anti-alienation provisions of 5 U.S.C. § 8437(e)(2) and the failure of the IRS to levy on the account before the debtor filed her bankruptcy case. The motion will be granted.
The plaintiff, Cheryl Jones, filed her bankruptcy petition under…
2Cases cited39 opinions
- Seminole Tribe of Florida v. FloridaSupreme Court of the United States · 1996
- Hans v. LouisianaSupreme Court of the United States · 1890
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Bull v. United StatesSupreme Court of the United States · 1935
- Patterson v. ShumateSupreme Court of the United States · 1992
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3Cited by18 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- United States Internal Revenue Service, Creditor-Appellee v. Donald Snyder, Debtor-AppellantCourt of Appeals for the Ninth Circuit · 2003
- Colish v. United States (In Re Colish)United States Bankruptcy Court, E.D. New York · 2002
- In Re: Floyd W. Beam Elaine M. Beam, Debtors. Floyd W. Beam Elaine M. Beam v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1999
- In Re MuellerUnited States Bankruptcy Court, D. Maryland · 2000
13 more not listed; retrieve them via the Exa API.