MEMORANDUM OPINION
ELIZABETH L. PERRIS, Bankruptcy Judge.
The Internal Revenue Service ("the IRS") seeks relief from the automatic stay in order to set off its claim for tax penalties against a tax refund due to the chapter 7 estate of debtor Silver Eagle Company ("Debtor"). The issue is whether the court should exercise its discretion to deny the setoff based on the Bankruptcy Code's unfavorable treatment of non-pecuniary loss penalty claims in chapter...
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