DECISION AND ORDER REVERSING AND REMANDING TO BANKRUPTCY COURT
VIETOR, District Judge.
Debtors filed their chapter 12 bankruptcy petition on January 11, 1993. On May 10, 1993, the Internal Revenue Service (IRS) filed a proof of claim listing proposed and estimated assessments of federal income taxes owed by debtors totaling $604,251.89, including pre-petition accrued interest and penalties. Debtors filed an objection to the IRS's proof of claim, stating...
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