MEMORANDUM OPINION AND ORDER
SIDNEY B. BROOKS, Bankruptcy Judge.
THIS MATTER comes before the Court on a series of motions and objections regarding various filed proofs of claim. They include: (1) Internal Revenue Service's Motion in Opposition to Debtors' Proof of Claim filed for the IRS, (2) Debtors' Objection to proofs of claim filed by the IRS and Colorado Department of Revenue, and (3) Chapter 13 Trustee's Motion (a) to reject late filed proofs of claim...
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