ORDER
HENDERSON, District Judge.
This matter is before the Court on appeal from an order of the bankruptcy court granting a preliminary injunction which prohibits the Internal Revenue Service ("IRS") from revoking the tax exempt status of the debtor, Heritage Village Church and Missionary Fellowship, Inc. ("PTL"). The appellants, United States of America, James A. Baker, III, and Lawrence B. Gibbs ("Government"), appeal the order of the bankruptcy court...
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