In a case from Virginia, the superiority of the IRS’s right to set off was reaffirmed. The IRS has the right to set off the debtors’ tax overpayment against pre-existing tax debt which is superior to the debtors’ right to exempt the anticipated refund. Copley v. U.S.A., No. 18-2347 (4th Cir. May 12, 2020). The debtors filed […]