MEMORANDUM
THOMAS L. SALADINO, Bankruptcy Judge.
This matter was presented to the Court on Confirmation of Debtor's Chapter 12 Plan (Fil.# 13), and an Objection to Confirmation of Plan filed by the United States of America/Internal Revenue Service (Fil.# 19). A Stipulation of Facts was submitted by the parties (Fil.# 29). James R. Nisley appeared for Debtor, and Henry N. Carriger appeared for the United States/Internal Revenue Service ("IRS"). This...
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