ORDER
JOHN L. PETERSON, Bankruptcy Judge.
Debtor/Plaintiffs, David and Barbara Mounier ("Mounier"), filed a Complaint against Defendant, the United States of America ("United States"), on April 23, 1998, seeking a determination, among other things, regarding the amount and dischargeability of taxes owing the United States. The United States filed an Answer to the Mouniers' Complaint on May 29, 1998, followed by a combined Motion for Summary Judgment...
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