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Chapter Does a Chapter 13 plan preclude an IRS offset against debtor’s tax overpayment?

As reported by Robin Miller of CBAR, a Chapter 13 plan confirmation does not preclude IRS offset against debtor’s tax overpayment. The nonbankruptcy right to setoff continues even after confirmation of a Chapter 13 plan. See In re Rivera, 345 B.R. 229 (Bankr. E.D. Cal. 2005). Similarly, the IRS’s procedures under 26 U.S.C. § 6402(a) for…