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IN RE BROWN

Bankruptcy No. 86-00031, Adv. No. 93-1016.

159 B.R. 1014 (1993)

In re Jan M. BROWN, Pete D. Brown, Debtors. Jan M. BROWN, Plaintiff, v. UNITED STATES of America Acting By and Through the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Georgia, Augusta Division.

September 20, 1993.

Attorney(s) appearing for the Case

Scott J. Klosinski, Augusta, GA, for plaintiff.

Kenneth Etheridge, Asst. U.S. Atty., Augusta, GA, Steven Shapiro, U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

JOHN S. DALIS, Bankruptcy Judge.

Jan M. Brown ("debtor") filed this adversary proceeding against the United States of America alleging a violation of the permanent injunction of 11 U.S.C. § 524 and a violation of the stay of 11 U.S.C. § 362 by the Internal Revenue Service ("IRS"). In its answer the IRS asserts that this court lacks subject matter jurisdiction over the action because the government has not waived sovereign immunity. Having...

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