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Summary: 206 B.R. 614 (1997) In re Cheryl JONES, Debtor. Cheryl JONES, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. On stipulated facts, the defendant Internal Revenue Service ("IRS") seeks summary judgment adjudicating that its tax liens attached to the debtor's Thrift Savings Plan ("TSP") account[1] and that it has an allowed secured claim for the amount of that account despite the anti-alienation provisions of 5 U.S.C. § 8437(e)(2) and the failure of the IRS to levy on the account before the deb......read more.