MEMORANDUM OPINION
BLACKWELL N. SHELLEY, District Judge.
This matter is before the Court upon the request of R.L. Inge ("Inge") for an order of this Court directing that payments made by R.L. Inge Development Corp. ("Debtor") to the Internal Revenue Service ("I.R.S.") be applied to the I.R.S.' statutorily secured tax liens prior to being applied to other tax debts owed to the I.R.S. by the Debtor. Upon the convening of a hearing on the request for an order...
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