ORDER DENYING MOTION TO AVOID STATUTORY LIEN
STEVEN H. FRIEDMAN, Bankruptcy Judge.
This matter came before the Court May 22, 1997, for consideration of the Chapter 13 Trustee's motion to avoid the statutory lien of the Internal Revenue Service. The Court gave the parties until June 23, 1997, to file memoranda in support of their legal positions. Having reviewed the memoranda and for the reasons set forth below, the Court denies the motion to avoid...
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