Legal Opinion
Barcelos v. United States (In re Barcelos)
United States Bankruptcy Court, E.D. California
Decided October 12, 2017No. Case No. 11-14278-A-12; Adv. No. 16-1057-APublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
Honorable Fredrick E. Clement, Bankruptcy Judge Presiding
In this § 3621k)1 action, the government’s return of tax refunds to the debtor has narrowed the debtor's damages claim to the debtor’s attorney’s fees and costs of litigation and accountant’s fees. Barcelos’s failure to exhaust administrative remedies means that sovereign immunity is not waived for this action, and this deprives the court of jurisdiction.
FACTS
Manuel F. Barcelos (“Barcelos”) filed an adversary complaint under 11 U.S.C. § 362(k) against the United States of America (“United States”). Barcelos asserts that the…
2Cases cited11 opinions
- Richard McCarthy v. United StatesCourt of Appeals for the Ninth Circuit · 1988
- United States v. ShawSupreme Court of the United States · 1940
- In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, TrusteeCourt of Appeals for the Ninth Circuit · 1994
- America's Servicing Co. v. Schwartz-Tallard (In Re Schwartz-Tallard)Court of Appeals for the Ninth Circuit · 2015
- Sally Conforte v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1993
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Langston v. Internal Revenue Serv. (In re Langston)United States Bankruptcy Court, E.D. California · 2019