Jones v. United States (In Re Jones)

OPINION

A. POPE GORDON, Bankruptcy Judge.

The debtor commenced this adversary proceeding under 11 U.S.C. § 362(h) against the United States of America and others to recover an income tax overpayment intercepted in violation of the automatic stay. 1

The violation transpired when the Internal Revenue Service offset the debtor’s 1995 income tax refund against the debtor’s income tax liability for 1990,1991, and 1992.

The United States and the debtor filed cross motions for summary judgment.

The parties filed briefs and orally argued the motions at a hearing held June 24, 1997.

The facts are…