ORDER
WILLIAM T. BODOH, Bankruptcy Judge.
The matter before the Court is Debtors' Motion to Allow a Claim Filed by Debtors on behalf of the United States of America, Internal Revenue Service ("IRS"). Debtors filed their Petition for relief under 11 U.S.C. Chapter 7 on April 14, 1988. The time for filing proofs of claim expired on August 15, 1988. Debtors listed the IRS as a priority creditor in the Schedules filed with their Petition; the claim of the IRS...
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