OPINION
GERALD D. FINES, Chief Judge.
This matter having come before the Court on a Motion to Dismiss Petition for Rule to Show Cause filed by Defendants, Linda Campbell, in her individual capacity as supervisor, and Illinois Department of Revenue, on June 15, 2001, and Objection to Motion to Dismiss Petition for Rule to Show Cause filed by the Plaintiff/Debtor, on September 18, 2001; the Court, having heard arguments of counsel and being otherwise...
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