MEMORANDUM ORDER
D. BROOKS SMITH, District Judge.
This bankruptcy appeal requires this Court to determine whether the Internal Revenue Service perfected its federal tax lien against debtor Ronald D. Focht, thereby entitling the IRS claim to priority. Debtors Ronald D. Focht and Lois E. Focht, husband and wife, reside at R.R. 1, Box 258, Martinsburg, Blair County, Pennsylvania. R.-dkt. no. 11, exh. 5...
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