MEMORANDUM OPINION AND ORDER
WILLIAM S. HOWARD, Bankruptcy Judge.
This matter is before the court on the motion by creditor Internal Revenue Service ("IRS"), for relief from the automatic stay filed herein on April 29, 2002. The debtor filed an objection in response on May 7, 2002, and the matter was heard on June 20, 2002. The parties were given ten days to supplement their briefs, and the matter was to be taken under consideration for decision....
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