OPINION
THOMAS M. TWARDOWSKI, Bankruptcy Judge.
The debtor, Jay W. Mattis ("debtor"), has filed a motion to avoid the statutory lien of the IRS under 11 U.S.C. § 545(2), to which the United States has filed a motion to dismiss. The parties stipulate that the IRS properly filed a notice of tax lien pursuant to 26 U.S.C. § 6323(a) and (f) prior to the filing of debtor's chapter 13 petition and that debtor owns no real property or automobiles, but...
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