In Re Moss

OPINION

DONALD R. SHARP, Chief Judge.

NOW before the court for consideration is an Objection by Debtors, Jerry L. Moss, Jr. and Sandra K. Moss, to the Claim of the Internal Revenue Service. At the conclusion of the hearing, the matter was taken under advisement. This opinion constitutes the Court’s findings of fact and conclusions of law to the extent required by Federal Rule of Bankruptcy Procedure 7052 and disposes of all issues before the Court.

FACTUAL AND PROCEDURAL BACKGROUND

Jerry L. Moss, Jr. and Sandra K. Moss (hereinafter referred to as the “Debtors”), filed a voluntary petition for…