ORDER
ATLAS, District Judge.
Pro se Debtor/Appellants William H. Johnston and Nancy Shigeru Johnston ("Appellants") seek reversal of the order of the Bankruptcy Court for the Southern District of Texas, Houston Division, dismissing Debtors' Chapter 13 bankruptcy petition. The United States of America (acting through the Internal Revenue Service ("IRS")), Appellee, and Daniel E. O'Connell, Standing Chapter 13 Trustee, Appellee, oppose the relief...
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