ORDER
FRANK F. KOGER, Bankruptcy Judge.
On June 22, 2000, Leonard Alexander Pace and Loretta Janine Pace filed their petition under Chapter 13 of the Bankruptcy Code. On their Schedule E, they listed three unsecured priority claims, including one to the Internal Revenue Service in the amount of $1,222.00 for their 1996 and 1997 federal income taxes. On their Schedule B, they listed a federal income tax refund in the amount of $1,203.00 for the years...
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