U.S. Court of Appeals for the Ninth Circuit, 2010

Anthony Gould v. United States

U.S. Court of Appeals for the Ninth Circuit · Decided April 30, 2010 · O'Scannlain, Trott, Paez

603 F.3d 1100; 2010 U.S. App. LEXIS 8965; 105 A.F.T.R.2d (RIA) 1975 (Federal Reporter, Third Series)

Counsel

David A. Boone and Leela Y. Menon, Law Offices of David A. Boone, San Jose, CA, for the appellant., Randolph L. Hutter, Department of Justice, Tax Division, Washington DC, for the appellee.

Cases that cite this one

1 later published case cites this decision.

In re: Community Bancorp (United States Bankruptcy Appellate Panel of The Ninth Circuit 2013)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

ORDER

The published order filed April 19, 2010, is hereby WITHDRAWN.

ORDER

The central issue in this case is whether or not the Bankruptcy Court erred in denying the government’s motion to lift the automatic stay to allow the Internal Reve-

nue Service “IRS” to offset the debtor’s income tax overpayment against his outstanding federal income tax liabilities pursuant to 11 U.S.C. § 553 and 26 U.S.C. § 6402(a). For the reasons given by our Bankruptcy Appellate Panel in In re Gould, 401 B.R. 415 (9th Cir.BAP 2009), we reverse the decision of the Bankruptcy Court, In re Gould, 389 B.R. 105 (Bkrtcy. N.D.Cal. 2008), and remand for further proceedings. We note that for cases filed after October 17, 2005, 11 U.S.C. § 362(b)(26) permits the IRS to setoff a pre-petition income tax overpayment against a pre-petition income tax liability without seeking relief from the automatic stay.

Accordingly, the judgment of the Bankruptcy Appellate Panel is AFFIRMED.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.