MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This matter comes before the Court on the Motion of Gerald Dye ("Debtor") for Turnover of Funds by the Internal Revenue Service ("I.R.S."). On March 20, 1995, Debtor filed for relief under Chapter 13 of the Bankruptcy Code ("Code") in his individual capacity. The I.R.S. is listed as an unsecured creditor in the amount of $2,228.47 on the Schedule E filed...
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