United States Bankruptcy Appellate Panel for the Eighth Circuit November 5, 2008, 08-6031 (Internal Revenue Service v. Ealy (In Re Ealy))

SCHERMER, Bankruptcy Judge.

The Internal Revenue Service (“Creditor”) appeals the bankruptcy court’s

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order denying relief from the automatic stay of 11 U.S.C. § 362 to offset a post-petition tax refund and a post-petition stimulus payment owed to Debtor Mark Anthony Ealy, Sr. (“Debtor”) against a post-petition tax liability of the Debtor to the Creditor. We must dismiss the appeal as moot.