MEMORANDUM OPINION
WILLIAM S. HOWARD, Bankruptcy Judge.
This matter is before the Court on the debtor's Motion for an Order avoiding the lien of the Internal Revenue Service ("I.R.S.") on certain real property, filed herein on June 1, 1993. The debtor filed his Memorandum in Support on November 22, 1993, and the I.R.S. filed its Response on December 20, 1993. An Agreed Order setting the briefing schedule in this matter had been entered previously...
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