Bankruptcy Court for the District of Columbia Court Cases

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  1. In Re Jones (1997)

    On stipulated facts, the defendant Internal Revenue Service ("IRS") seeks summary judgment adjudicating that its tax liens attached to the debtor's Thrift Savings Plan ("TSP") account[1] and that it has an allowed secured claim for the amount of that account despite the anti-alienation provisions of 5 U.S.C. ยง 8437(e)(2) and the failure of the IRS to levy on the account before the debtor filed her bankruptcy case. The motion will be granted.


    Court: Bankruptcy Court for the District of Columbia Docket: Bankruptcy No. 94-01296, Adversary No. 95-0043

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