ORDER
SCHLESINGER, District Judge.
The debtor/appellant, Ronald George Phillips, appeals from the Bankruptcy Court's Order granting the United States' motion to dismiss Count II of his complaint in the above-styled adversary proceeding. This Court has jurisdiction pursuant to 28 U.S.C. § 158(a). The issues presented on appeal are: (1) whether the court erred in relying on Dewsnup v. Timm to determine that the debtor was, in effect, lien...
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