MEMORANDUM OPINION
WATERS, District Judge.
Before the court is an order entered by United States Bankruptcy Judge James G. Mixon holding the Internal Revenue Service (IRS) guilty of contempt in connection with a finding that the Internal Revenue Service willfully violated the automatic stay provisions of the Bankruptcy Code. The order in question was entered on June 23, 1992. On February 5, 1993, the court received the record in this matter. The court...
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