In re Garcia

[Re: Docket Item No. 1]

ORDER AFFIRMING BANKRUPTCY COURT’S AWARD OF ATTORNEY’S FEES FOR APPELLEES

EDWARD J. DAVILA, United States District Judge

Appellant United States of America (here, “the IRS” or “Appellant”) has timely appealed United States Bankruptcy Judge Arthur S. Weissbrodt’s May 2, 2012 order granting Appellees Richard A. and Laura J. Garcia (“the Garcias” or “Appel-lees”) an award of attorney’s fees over and above the statutory limit pursuant to 26 U.S.C. § 7430.

Having fully reviewed the parties’ papers, the Court AFFIRMS the judgment of the Bankruptcy Court.

I. Background

A. The…