Chapter 13 debtors listed the IRS as a priority creditor for prepetition taxes, and IRS received notice of debtors' filing from the court. The IRS froze debtors' account. Debtors filed a tax return for the year in which their petition was filed, which showed an overpayment of their taxes. Shortly thereafter, the court confirmed debtors' plan, of which the IRS had notice and did not object. The confirmation order provided that the IRS tax claim listed by debtors would be paid in full, and that debtors would pay some of the proceeds from their tax return to trustee for the benefit of creditors. When debtors did not receive their refund from the IRS, they obtained an order to show cause from the court. The IRS objected to the order, indicating that it had not violated the automatic stay, and that it had authorized payment to debtors of all but approximately $92 of the refund that had been frozen. Debtors received that payment from the IRS, and the IRS requested that the stay be modified to allow it to offset its claims against debtors' refund. The court issued a new show cause order, after which it held that, even if the IRS could have met the requirements for offset, its right to offset had been extinguished by confirmation of debtors' plan. As such, the IRS violated the stay under 11 U.S.C. § 362(a)(6) by retaining debtors' refund, and could be held in civil contempt for that violation. The court ordered the IRS to pay debtors the remainder of their refund, as well as the costs and attorney's fees that debtors incurred in their attempts to obtain the IRS' release of it.