Plaintiff filed for bankruptcy and subsequently formed a corporation.  As a result of communications concerning a notice of levy sent by the IRS to customers of the debtor’s previous corporation, a client of the new corporation turned over funds to the IRS that were owed to the new corporation.  Plaintiff brought a complaint against the Internal Revenue Service under 11 U.S.C. § 362(k)(1) requesting the IRS to return the funds.  The Court found that the funds were not a debtor, were not property of the debtor, and were not property of the estate.  The Court accordingly held that the IRS did not violate the automatic stay.