ORDER
MARGARET H. MURPHY, Bankruptcy Judge.
Before the court is a motion by Defendant United States of America, by and through the Internal Revenue Service ("IRS"), for dismissal, or alternatively, abstention, of count two of Plaintiff-Debtor's complaint which seeks a determination of certain tax liabilities. For the following reasons, the motion to abstain is granted.
Plaintiff has two sources of tax liability relevant in the instant case: 1987...
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