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From the Editor – Automatic Stay
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By The Honorable William Houston Brown (Retired)
Attorney fee award against IRS was based on litigation cost statute. In another appeal involving the Chapter 7 debtor’s attorney fees related to the Internal Revenue Service’s violation of discharge injunction (see Kovacs v. United States, 614 F.3d 666 (7th Cir. 2010)), the bankruptcy court properly applied the prior Kovacs remand instructions, with the debtor’s attorney fees determined under 26 U.S.C. § 7430’s reasonable litigation fees, which has a statutory fee cap, rather than under 26 U.S.C . . .
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