ORDER
KERN, District Judge.
The Internal Revenue Service is appealing a decision by the United States Bankruptcy Court For the Northern District of Oklahoma pursuant to 28 U.S.C. § 158(a). The Bankruptcy Court reduced the IRS's secured claim by $784, which prompted the instant appeal. For the reasons given below, the Court reverses the Bankruptcy Court's decision.
The pertinent facts are summarized as follows: Debtors Clifford and Christine...
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