Morris v. Duffy (In re Duffy)

ORDER GRANTING UNITED STATES OF AMERICA’S MOTION FOR SUMMARY JUDGMENT

ROBERT E. NUGENT, Chief Judge.

Defendant United States, acting through the Internal Revenue Service (“IRS”) moves for an order dismissing the chapter 7 trustee’s amended complaint for turnover, or alternatively, for summary judgment, on the basis of lack of subject matter jurisdiction.1 Citing 26 U.S.C. § 6402(f) of the Internal Revenue Code2, the IRS contends that this court lacks jurisdiction to review an offset of debtors’ income tax refund made by the IRS. For purposes of this motion, the Court accepts as true the…