MEMORANDUM DECISION DENYING MOTION TO AVOID IRS TAX LIEN
CECELIA G. MORRIS, CHIEF UNITED STATES BANKRUPTCY JUDGE.
Before the Court is Debtor's motion to avoid an Internal Revenue Service ("IRS") tax lien against the Debtor's real property. Because the tax lien attaches to real and personal property, Debtor has not met her burden of demonstrating...
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