DECISION
G. MICHAEL HALFENGER, Bankruptcy Judge.
The debtor, Richard Eckerstorfer, through his chapter 13 plan seeks to satisfy a maintenance arrearage owed to his ex-wife, Sandra Kehrmeyer, by offsetting that debt with the payment of a tax debt for which the debtor and Ms. Kehrmeyer are jointly liable. Ms. Kehrmeyer has objected to confirmation of the debtor's proposed chapter 13 plan, and the debtor has objected to Ms. Kehrmeyer's proof of claim.
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