MEMORANDUM OF DECISION
EUGENE R. WEDOFF, Bankruptcy Judge.
This matter comes before the court on an adversary complaint, filed by the debtors, objecting to a secured claim filed by the Internal Revenue Service ("IRS"). The debtors generally allege that the IRS' tax liens are not effective against the their personal property, and thus that the secured claim should be disallowed. For the reasons set forth below, the court finds that the IRS' tax liens were...
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