Opinion
Case No. 03-60757-JFS.
January 23, 2008
JEFFREY M. SHERMAN, RONALD M. LEVIN, Semmes, Bowen Semmes, Washington, DC, COUNSEL FOR DEBTOR-In-POSSESSION.
ROD J. ROSENSTEIN, United States Attorney District of Maryland, By: C. TEDDY LI, Special Assistant United States Attorney, Federal Bar No. 26385, Office of Chief Counsel, Internal Revenue Service, Baltimore, Maryland, COUNSEL FOR THE SERVICE.
STIPULATION CONSENT ORDER RESOLVING UNITED STATES' MOTION TO LIFT AUTOMATIC STAY TO SET OFF TAX REFUND NUNC PRO TUNC
THIS STIPULATION IS ENTERED into by Edward Lee Howlette, the debtor (hereafter the "debtor"), by his attorneys, Ronald M. Levin and Jeffrey M. Sherman, of Semmes, Bowen Semmes, and the United States of America, on behalf of its agency, the Internal Revenue Service (the Service), by its attorney Rod J. Rosenstein, United States Attorney for the District of Maryland, a creditor herein, and shall constitute the resolution of the United States' Motion to Lift Automatic Stay to Set Off Tax Refund Nunc Pro Tunc (the Motion) (Document No. 253), filed on October 11, 2007. The agreement of the parties is set forth below:
1. The United States filed its Motion seeking relief from the automatic stay, nunc pro tunc, of 11 U.S.C. § 362(a) to enable it to proceed pre-confirmation to offset the debtor's 2006 post-petition tax refund to 2003 post-petition tax debt. See Document No. 253.
2. Debtor filed its Opposition to Motion to Lift Automatic Stay to Set Off Tax Refund Nunc Pro Tunc (the Opposition). See Document No. 257.
3. The Service agrees that it will refund to the debtor-in-possession the 2006 refund in the amount of $4,370.
4. The Motion and Opposition are hereby RESOLVED.
SO ORDERED.