MEMORANDUM OPINION
WILLIAM E. ANDERSON, Bankruptcy Judge.
The matter before the Court is the objection of the debtor to the claim filed by the United States Internal Revenue Service ("IRS") in this case.
The Court finds that this is a core proceeding and properly before it. 28 U.S.C. § 157(b)(2)(B).
FACTS
All of the facts relevant to this proceeding are either undisputed and contained in the Stipulation of Facts jointly filed...
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