February 05, 2014
The Seventh Circuit on Tuesday said the Internal Revenue Service could not be sued in a bankruptcy-related action to recoup an allegedly fraudulent federal tax payment, finding the IRS immune from such state law claims under the Bankruptcy Code.
December 02, 2013
The Internal Revenue Service pressed the Seventh Circuit Monday to overturn a decision holding that the agency lacks sovereign immunity against fraudulent transfer claims brought by a trustee under the Bankruptcy Code, arguing that the trustee must be treated the same as an unsecured creditor would.