CYR, Senior Circuit Judge.
After appellants Edmond and Sharon Roberts, husband and wife, filed their chapter 13 petition in 1993, the bankruptcy court confirmed their joint plan calling for (i) monthly payments of $474, to the chapter 13 trustee, extending over a five-year period; (ii) a $9,000 distribution to the Internal Revenue Service (IRS) on its priority prepetition income tax claim; and (iii) a ten percent dividend on all allowed unsecured claims. Several years...
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