OPINION
WILLIAM H. GINDEN, Chief Judge.
INTRODUCTION
This matter comes before the Court upon a motion made by the Trustee on April 13, 1992, for an order instructing him with respect to the distribution of funds after the case had been dismissed. The Internal Revenue Service (hereinafter "I.R.S.") has served a notice of levy on the Trustee for a tax lien and the law firms of Jenkins & Jenkins and Kulzer & DiPadova have made fee applications...
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