ORDER
JOYCE BIHARY, Bankruptcy Judge.
This matter is before the Court on a motion for summary judgment filed by defendant United States of America, on behalf of the Internal Revenue Service (the "IRS"). Debtor Hanne Marie Schibilsky filed this adversary proceeding against the United States objecting to the proof of claim filed by the IRS in debtor's Chapter 13 case. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(B).
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