Gould v. United States, 603 F.3d 1100 (9th Cir. 2010), aff'g, 401 B.R. 415 (B.A.P. 9th Cir. 2009), and rev'g, 389 B.R. 105 (Bankr. N.D. Cal. 2008), cert. den., 131 S. Ct. 577 (U.S. Sup. Ct. 2010)

(for cases filed after 10/17/05, 11 U.S.C. Sec. 362(b)(26) permits IRS to setoff a pre-petition income tax overpayment against a pre-petition income tax liability without seeking relief from the automatic stay; bankruptcy court opinion (389 B.R. 105) reversed).

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Gould v. United States, 603 F.3d 1100 (9th Cir. 2010), aff'g, 401 B.R. 415 (B.A.P. 9th Cir. 2009), and rev'g, 389 B.R. 105 (Bankr. N.D. Cal. 2008), cert. den., 131 S. Ct. 577 (U.S. Sup. Ct. 2010)