ORDER
JOYCE BIHARY, Bankruptcy Judge.
This case involves a debtor's attempt to avoid valid tax liens under a number of provisions of the Bankruptcy Code, namely §§ 545(1)(D), 522(h), and 506(d). The Court concludes that the tax liens cannot be avoided.
Debtors filed motions to avoid liens of the Georgia Department of Revenue and the Internal Revenue Service ("IRS") on the debtors' interest in certain real property. The relevant facts...
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