OPINION
STEPHEN RASLAVICH, Bankruptcy Judge.
Before the Court is the Motion of Secured Creditor Meridian Bank ("Bank") to Compel the trustee of the Chapter 7 Estate of Vandy, Inc. ("Debtor") to Abandon Certain Property and for Relief from the Automatic Stay ("Motion"). The United States, by the Internal Revenue Service ("IRS"), filed an objection in which it requested the Court to deny the Motion and to make a determination that it has a security...
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