The debtor filed a complaint to enforce the automatic stay against the Internal Revenue Service.  The IRS filed a motion to dismiss under Rule 12(b)(6) for failure to state a claim and under Rule 12(b)(1) for lack of subject matter jurisdiction.  The main question the court had to answer was whether the government’s post-petition setoff of the debtor’s tax refund to satisfy a non-tax debt is a violation of the automatic stay.  The Court found that that the government’s actions of intercepting and withholding the debtor’s tax overpayment violated the automatic stay.  Accordingly, the Court denied the motions to dismiss and granted the relief requested by the debtor in her action to enforce the automatic stay.