OPINION
DAVID A. SCHOLL, Chief Judge.
A. INTRODUCTION
Before this court for resolution is a Motion ("the Motion") of the Internal Revenue Service ("the IRS") for relief from the automatic stay in order to allow it to levy on the wages of CHARLES A. WEATHERLEY ("the Debtor") on account of the Debtor's alleged outstanding indebtedness to the IRS of over $560,000 for income taxes for the tax years from 1976 through 1983, plus interest...
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