Setoff Rights of the IRS Prevail over a Debtor’s Attempt to Exempt a Tax Refund
Fourth Circuit answered a question of first impression where the lower courts disagreed.
Treasury Offset Program Can’t Be Used After Bankruptcy, District Judge Says
Now on the district court bench, then-Bankruptcy Judge Frank Volk was upheld in a tricky case involving the government’s right of setoff.
Exemption Claim Overrides the Government’s Right of Setoff, District Judge Says
Courts are divided when an exemption claim collides with the government’s right of setoff.