MEMORANDUM OPINION
DONALD R. SHARP, Chief Judge.
NOW before the Court is the Debtor's Objection To Claim of Internal Revenue Service (Number 6) (the "Objection") in the amount of $40,491.80 filed by Sunny Ann Hoppe (the "Debtor"). The Court considered the pleadings filed, the arguments made and the evidence adduced at trial. This opinion constitutes the Court's findings of fact and conclusions of law required by Fed.R.Bankr.Proc. 7052 and disposes...
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