OPINION AND ORDER
WILLIAM V. ALTENBERGER, Bankruptcy Judge.
The facts of this matter are not disputed. The Debtors owed the Internal Revenue Service for Social Security and Withholding taxes and the State of Illinois for unemployment insurance taxes. They filed their Chapter 7 proceeding, and subsequently the Debtors paid to the State of Illinois the sum of $247.47 and paid to the Internal Revenue Service the sums of $1,121.34 and $1,122.96. The Debtors...
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