Fawcett v. United States

CLARK, Circuit Judge:

The Appellant Larry Earl Fawcett brings this appeal seeking relief from an order of the bankruptcy court affirmed by the district court which required Fawcett, a debt- or in a Chapter 13 proceeding, to pay post-petition interest on debtor’s tax liability to the United States.

The government filed a notice of tax lien on February 18, 1982 with respect to an assessment in the amount of $18,867.00 against Fawcett for failure to pay withholding taxes collected by his business from employees wages. On March 18, 1982 the Commissioner of Internal Revenue levied on and took…