MEMORANDUM OPINION
WILLIAM E. ANDERSON, Bankruptcy Judge.
This matter is before the court on the objection by the debtors and the chapter 13 trustee to an amended proof of claim filed by the Internal Revenue Service ("IRS").
The court finds this is a core proceeding. 28 U.S.C. § 157(b)(2)(B).
BACKGROUND
The debtors, Irving and Florence Newcomb, (the "debtors"), filed a petition under Chapter 13 of the Bankruptcy Code on May 27...
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