OPINION GRANTING DEBTOR'S MOTION TO AVOID LIEN OF IRS
ECF Nos. 55, 74
E. STEPHEN DERBY, Bankruptcy Judge.
Before the court is a motion to avoid lien under 11 U.S.C. § 506 filed by the debtor, Francisco J. Rodriguez. The lien in question is held by the Internal Revenue Service (the "IRS"), and it encumbers...