MEMORANDUM OPINION
ELIZABETH L. PERRIS, Bankruptcy Judge.
The Internal Revenue Service (IRS) objects to confirmation of debtor's Chapter 13 plan on the basis that the plan does not provide for full payment of the secured claim, because it severely undervalues the IRS's collateral. Resolution of the objection turns on whether the IRS has a lien on real property that debtor and his nondebtor spouse own as tenants by the entireties and, if so, how a tenancy...
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