Neal Swanson - Page 5

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               filed within the time fixed by the court (or that a                    
               complaint objecting to discharge of the debtor was                     
               filed and, after due notice and hearing, was not                       
               sustained);                                                            
               IT IS ORDERED THAT:                                                    
                    1.   The above-name debtor is released from all                   
                    dischargeable debts.                                              
                    2.   Any judgment heretofore or hereafter obtained                
                    in any court other than this court is null and                    
                    void as a determination of the personal liability                 
                    of the debtor with respect to any of the following:               
                         (a) debts dischargeable under 11 U.S.C. sec.                 
                         523;                                                         
                         (b) unless heretofore or hereafter                           
                         determined by order of this court to be                      
                         nondischargeable, debts alleged to be excepted               
                         from discharge under clauses (2), (4), (6)                   
                         and (15) of 11 U.S.C. sec. 523(a);                           
                         (c) debts determined by this court to be                     
                         discharged.                                                  
                    3.   All creditors whose debts are discharged by                  
                    this order and all creditors whose judgments are                  
                    declared null and void by paragraph 2 above are                   
                    enjoined from instituting or continuing any action                
                    or employing any process or engaging in any act to                
                    collect such debts as personal liabilities of the                 
                    above-named debtor.                                               
               Copies of MFTRA-X transcripts reflect that on January 23,              
          2000, respondent sent to petitioner a notice of intent to levy              
          regarding petitioner’s unpaid income tax liabilities for 1993,              
          1994, and 1995.  The copies indicate that on February 10, 2000,             
          petitioner requested a section 6330 hearing.  On May 3, 2001, the           
          Appeals Office issued to petitioner a notice of determination               







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