OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
On consideration before the court is a complaint, filed by the debtor/plaintiff, Michael C. Creekmore ("Creekmore"), to determine the dischargeability of tax debts owed to the defendant, United States of America, Internal Revenue Service ("IRS"); an answer to said complaint having been filed by the IRS; and the court, having considered same on the basis of a stipulation of facts and separate memoranda...
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