IN RE GOULD

BAP No. NC-08-1100-JuMkD. Bankruptcy No. 05-50292.

401 B.R. 415 (2009)

In re Anthony S. GOULD, Debtor, United States of America, Appellant, v. Anthony S. Gould, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Filed February 11, 2009.


Attorney(s) appearing for the Case

Jennifer D. Auchterlonie, Trial Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, for appellant.

Leela V. Menon, The Law Offices of David Boone, San Jose, CA, for appellee.

Before: JURY, MARKELL and DUNN, Bankruptcy Judges.


OPINION

JURY, Bankruptcy Judge:

The United States of America, on behalf of the IRS, appeals the bankruptcy court's order denying its motion for relief from stay.

The IRS sought relief from stay under § 362(d)(1) and (2)1 in order to set off the prepetition tax payments of Anthony S. Gould ("Debtor") against his prepetition tax liabilities under 26 U.S.C. § 6402(a)2 and § 553...

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