ORDER
JOHN J. CONNELLY, Bankruptcy Judge.
This matter came before the court on the motion of Dickenson Lines, Inc. ("debtor") requesting the court for an order discharging an Internal Revenue Service ("IRS") lien on certain real property located at 12234 Ridgewood Drive, Elk River, Minnesota 55330, located in the County of Sherburne, legally described as:
Lot 7, Block 2, Ridgewood 1st Addition.
Melvin I. Orenstein and Rosanne Wirth appeared...
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