United States Bankruptcy Appellate Panel for the Ninth Circuit February 11, 2009, BAP No. NC-08-1100-JuMkD. Bankruptcy No. 05-50292 (United States v. Gould (In Re Gould))

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.