MEMORANDUM
PADOVA, District Judge.
Appellant, the Commonwealth of Pennsylvania Department of Labor and Industry Bureau of Unemployment Benefits and Allowances ("BUCBA"), brings this action appealing the decision of the United States Bankruptcy Court for the Eastern District of Pennsylvania which declared BUCBA's lien on the property of Debtor/Appellee, Debra Mozingo, invalid and classified BUCBA's claim as a general unsecured claim. For the reasons...
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