MEMORANDUM OPINION
CAROL A. DOYLE, Bankruptcy Judge.
This matter is before the court on the State of Illinois Department of Public Aid's ("IDPA") Combined Motion for Order Determining that IDPA has a Right to Recoup Amounts Owed by Debtor from Amounts Due Debtor, or in the Alternative, to Lift Stay to Allow Setoff, and Motion of the State of Illinois Departments of Revenue ("IDR") and Employment Security ("IDES") to Lift Stay to Allow Setoff ("Combined...
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