MEMORANDUM OPINION AND ORDER
STEVEN A. FELSENTHAL, Bankruptcy Judge.
In this action for declaratory and injunctive relief, the court must determine whether the debtor, William E. Burford, remains liable for interest on pre-petition taxes accruing after the filing of his bankruptcy petition. Burford's Chapter 11 plan of reorganization, as confirmed by order of this court, requires that Burford pay the United States "in an amount sufficient to . . ...
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