OPINION
DAVID A. SCHOLL, Chief Judge.
A. INTRODUCTION
The instant dispute between ROY A. GLENN ("the Debtor") and the Internal Revenue Service ("the IRS") involves the right of the IRS to set off a $2,327 1995 federal income tax refund ("the Refund") for a tax year which ended prior to the Debtor's Chapter 13 filing on January 12, 1996, but for which the return was neither due nor filed at the time that the Debtor's bankruptcy case...
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