ORDER
JAMES G. MIXON, Bankruptcy Judge.
On July 29, 1987, William E. Gran and Shirley M. Gran filed a voluntary petition for relief under the provisions of chapter 13 of the United States Bankruptcy Code. On October 13, 1987, the Internal Revenue Service (IRS) filed a claim for the sum of $69,749.40 for unpaid taxes, penalties and interest for personal income taxes for the years 1982 and 1983. On December 16, 1988, the debtors filed an objection to the IRS...
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