ORDER
LARRY LESSEN, Bankruptcy Judge.
This matter comes before the court on the "Cross-Motion for Dismissal" filed by the United States of America. The court will construe this document as a motion to dismiss Adversary No. 284-0192, wherein the Debtors seek a declaration that their federal income tax liabilities for the years 1973 through 1977, inclusive, are dischargeable. (In addition the Debtors seek an injunction, prohibiting the Internal Revenue Service...
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