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IN RE SENYO

Bankruptcy No. 86-00531E, Motion No. 86-1037E.

82 B.R. 401 (1988)

In re Nancy Elizabeth SENYO, Debtor. Nancy Elizabeth SENYO, Plaintiff, v. INTERNAL REVENUE SERVICE, Department of the Treasury and Daniel J. Hartle, Esq., Trustee, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

February 8, 1988.

Attorney(s) appearing for the Case

Merle G. Johnson, Port Allegany, Pa., for debtor.

J. Alan Johnson, Asst. U.S. Atty., Washington, D.C., John B. Hall, DuBois, Pa., for IRS, Dept. of the Treasury.

Daniel J. Hartle, Bradford, Pa., Trustee.

MEMORANDUM AND ORDER VACATING DEFAULT ORDER AND ENTERING SUBSTITUTE ORDER

WARREN W. BENTZ, Bankruptcy Judge.

The issue is whether a default order entered against the Internal Revenue Service ("IRS") on the debtor's Motion for Lien Avoidance under Bankruptcy Rule 4003(d) should be opened, and if so, whether the Motion to Dismiss filed by the IRS should be granted.

Debtor filed her lien avoidance motion on November 25, 1986, alleging that an IRS tax...

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