ORDER
PERRY, District Judge.
This matter is before the Court on the motion to alter or amend the judgment filed by the United States of America. Neither the debtor, Lauraanne Giaimo, nor the Trustee has responded to the motion to alter or amend.
The government makes two arguments in support of its motion to alter or amend the judgment. First, it argues that because the bankruptcy case was converted to a Chapter 7 proceeding on the same day...
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