FINDINGS OF FACT AND CONCLUSIONS OF LAW
JERRY A. FUNK, Bankruptcy Judge.
This Case is before the Court on a Motion to Dismiss with Prejudice filed by the United States of America, Internal Revenue Service ("IRS") (Doc. 8) and a Memorandum in Support of Dismissal. (Doc. 25). The Debtors filed a response. (Doc. 18). On January 8, 1997, a hearing was held on the Motion to Dismiss. Based upon the evidence presented, the Court enters the following Findings...
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