OPINION AND ORDER
ZATKOFF, District Judge.
I. INTRODUCTION
This matter is before the Court on Appellee United States of America's (hereinafter, the "Government") Motion to Dismiss Appeal (Docket # 2) pursuant to Bankruptcy Rule 8011. The Appellants, David and Stacy K. Smelser (hereinafter, the "Smelsers"), have filed a response and the reply period has expired. The facts and legal arguments are adequately set forth in the briefs submitted. Therefore...
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