MEMORANDUM OPINION
HAROLD C. ABRAMSON, Bankruptcy Judge.
This case involves the infrequently encountered issue of whether a bankruptcy court should exercise its jurisdiction to determine a debtor's tax liability. The Debtors filed a Motion for Determination of Tax Liability Pursuant to 11 U.S.C. § 505 ("Motion for Determination"). The Internal Revenue Service ("IRS") responded by simultaneously filing both a general response and the United States of...
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