MEMORANDUM OPINION
HENRY L. HESS, Jr., Bankruptcy Judge.
This matter came before the court on the objection by the Internal Revenue Service ("IRS") to confirmation of the debtors' chapter 13 plan. The IRS appeared through Assistant United States Attorney, Herbert C. Sundby. The debtors' attorney, Edward J. Benett, conferred with the trustee on the day of the confirmation hearing, August 25, 1983 but did not appear at the scheduled hearing because no objections...
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