HAROLD F. WHITE, Bankruptcy Judge.
This matter came before the court on the complaint of plaintiffs Paul A. Elam and Beth A. Elam (hereinafter "debtors") to Determine Dischargeability and Extent and Priority of the lien of the United States of America, Internal Revenue Service ("IRS"), on debtors' real property, and the IRS's memorandum in response. In pre-trial, the parties agreed that this matter would be decided on an agreed stipulation of facts which the parties...
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