MEMORANDUM OPINION
ARTHUR B. BRISKMAN, Bankruptcy Judge.
This matter came before the Court on a Motion by Debtors' for Reconsideration of Order Dismissing Case (Doc. 29). Appearing before the Court were Charles D. Tobias, Jr., pro se; and Karen Gable, attorney for the United States of America. After reviewing the motion, argument of counsel, and authorities for their respective positions, the Court makes the following Findings of Fact and Conclusions...
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