Berkebile v. Ocwen Loan Servicing, LLC (In Re Berkebile)

MEMORANDUM OPINION 1

JUDITH K. FITZGERALD, Bankruptcy Judge.

Before the court is Plaintiff Donald J. Berkebile’s (hereinafter, the “Debtor”) Motion for Summary Judgment and Brief (hereinafter, the “Motion for Summary Judgment”). Adv. Doc. No. 18. The Debtor requests the court to issue an order that “removes the [tax] liens of the Internal Revenue Service [ (hereinafter, the TRS’) ] from [the real property located at] 3001 Bethel Church Road, Bethel Park, PA 15102 [ (hereinafter, the ‘Bethel Park Property’) ] to the extent there is no value to secure those liens.” 2 Id. at 3. The IRS opposes the…