OPINION AND ORDER
R. GUY COLE, Jr., Bankruptcy Judge.
I. Preliminary Matters
This matter is before the Court upon a Motion to Show Cause Why Defendant Internal Revenue Service Should Not Be Held in Contempt of Court ("Motion"), filed by Lawrence L. and Carol J. Nichols ("Debtors"), the debtors in this Chapter 7 proceeding. The Motion requests that the Court hold the Internal Revenue Service ("IRS") in contempt for its alleged violation of...
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