ORDER AND MEMORANDUM OPINION
CHARLES W. BAKER, Bankruptcy Judge.
Before the Court now is the above-captioned Adversary Proceeding filed on September 2, 1981, by the debtors against the Internal Revenue Service of the United States Department of Treasury. The facts are not in dispute.
The debtors' Chapter 13 petition was filed on November 19, 1980. Prior thereto; specifically on June 2, 1980; the Internal Revenue Service had assessed the debtors ...
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