MEMORANDUM OPINION
ARTHUR B. FEDERMAN, Chief Judge.
Debtors Dorvin and Margaret Sloan objected to the amended proof of claim filed by the Internal Revenue Service (the IRS) in the amount of $135,242.48. This is a core proceeding under 28 U.S.C. § 157(b)(2)(B) over which the Court has jurisdiction pursuant to 28 U.S.C. § 1334(b), 157(a), and 157(b)(1). The following constitutes my Findings of Fact and Conclusions of Law in accordance with...
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