ORDER
THOMAS L. SALADINO, Chief Bankruptcy Judge.
This matter is before the court on the IRS's motion for summary judgment (Fil. No. 24) and resistance by the debtors (Fil. No. 26). Albert P. Burnes represents the debtors, and Douglas R. Semisch represents the IRS. Evidence and briefs were filed and, pursuant to the court's authority under...
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