OPINION
JO ANN C. STEVENSON, Bankruptcy Judge.
This action comes before the court upon the objection of Thomas Allen Jones and Meri Anne Stowe (Debtors) to a claim filed by the Internal Revenue Service (IRS). This court has jurisdiction pursuant to 28 U.S.C. § 1334(b) and over this core proceeding under 28 U.S.C. § 157(b)(2)(B).
The following constitutes the court's findings of fact and conclusions of law in accordance with Fed.R...
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