OPINION
DUNN, Bankruptcy Judge.
Pro se debtors, Howard and Gayle Scott, appeal the bankruptcy court's order denying their motion for an order requiring the Internal Revenue Service ("IRS") to remove its tax liens from their residence and to refund alleged overpayments of income taxes. The United States contends that the bankruptcy court did not have jurisdiction to rule on the motion because the debtors did not properly serve the motion on the United States...
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