MEMORANDUM AND ORDER ON OBJECTION TO PROOF OF CLAIM
ALAN H.W. SHIFF, Bankruptcy Judge.
The debtor objects to a proof of claim for income taxes filed by the Department of the Treasury, Internal Revenue Service (the "Service"). Because I find that the debtor has offered no evidence to rebut the prima facie validity of that claim, and because I find the debtor's legal arguments as to the invalidity of the claim to be without merit, the debtor's objection...
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