MEMORANDUM OPINION
STEPHEN A. STRIPP, Bankruptcy Judge.
This opinion shall address the objection of the State of New Jersey, Division of Motor Vehicles ("DMV") to confirmation of the debtors' plan for adjustment of their debts under Chapter 13 of Title 11, United States Code ("Bankruptcy Code" or "Code"). The debtors' plan proposes payment of surcharges imposed on debtor Robert E. Bill ("Bill" or "debtor")...
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