ORDER GRANTING UNITED STATES OF AMERICA'S MOTION FOR SUMMARY JUDGMENT
ROBERT F. FUSSELL, Bankruptcy Judge.
Pending before the Court is the United States's motion for summary judgment filed on October 1, 2001, regarding the debtors' objection to the claim of the Department of Treasury/Internal Revenue Service [IRS]. The debtors responded to the United States's motion for summary judgment on October 29, 2001. For the reasons stated below, the Court grants...
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