In Re Smiley

OPINION

STEPHEN RASLAVICH, Bankruptcy Judge.

This matter comes before the Court upon the Motion of the Debtor, Ethel G. Smiley, to enjoin Sharon Savings Bank from transferring funds in her bank account to the Internal Revenue Service (“IRS”). At issue is whether the IRS’ post-petition demand for transfer of the Debtor’s funds pursuant to a prepetition notice of levy violates the automatic stay. A hearing on the Motion was held October 2,1995, at which time the Court ordered that the Debtor’s funds remain with Sharon Savings Bank pending resolution of this dispute. The issue has subsequently…