MEMORANDUM OF DECISION
JOHN J. WILSON, Bankruptcy Judge.
John F. Znider and Janet Znider ("Debtors") claim that 11 U.S.C. § 545(2) of the Bankruptcy Code ("Code") permits a debtor-in-possession, as a hypothetical bona fide purchaser in a Chapter 11 proceeding, to avoid federal tax liens as to property enumerated in 26 U.S.C. §§ 6323(b)(1) and (b)(2) of the Internal Revenue Code ("IRC").
I. STATEMENT OF FACTS
The Debtors filed...
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