DECISION
ROBERT E. GRANT, Bankruptcy Judge.
This matter is before the court on the debtor's objection to the proof of claim filed by the Internal Revenue Service. The objection originally raised questions concerning both the amounts due the IRS and its lien for unpaid taxes. Pursuant to a stipulation filed by the parties, all issues, except those pertaining to the tax lien, have been resolved.
Debtor, Mary Francis Beard, filed for relief under Chapter...
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