Authorities Cited: United States Code 11 U.S.C. § 362(h) 26 U.S.C. § 6213 26 U.S.C. § 6330 26 U.S.C. § 6330(c)(2)(A) 26 U.S.C. § 6330(d) Supreme Court 484 U.S. 3, 7 494 U.S. 596, 611 Circuit Courts 739 F.2d 249, 251 907 F.2d 953 992 F.2d 1136, 1140