ORDER
KATHY A. SURRATT-STATES, Bankruptcy Judge.
The matter before the Court is Count II of Debtor Kenneth D. Goins' Complaint to Determine Nature, Validity, Priority and Dischargeability of Debt and the United States' Motion to Dismiss and Abstain. The Court resolves the matter below.
Debtor Kenneth D. Goins (hereinafter "Debtor") filed for relief under Chapter 13 of the Bankruptcy Code on April 20, 2009. On June 11, 2009, Debtor's bankruptcy...
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