MEMORANDUM OPINION
J. MICHAEL DEASY, Bankruptcy Judge.
I. INTRODUCTION
On January 22, 2010, Lawrence Sumski, the chapter 13 trustee (the "Trustee"), filed a motion to modify the Debtors' confirmed chapter 13 plan (Doc. No. 42) (the "Motion") to require the Debtors to pay annual tax refunds to him for the remainder of the term of their plan for distribution to creditors. The Debtors filed their objection to the Motion (Doc. No. 45) (the ...
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