364 B.R. 118 In re: DAVID B. JONES and LINDA S. JONES, Chapter 7, Debtors. DAVID B. JONES and LINDA S. JONES, Plaintiffs, v. UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 8:05-bk-10286-PMG, Adv. No. 8:05-ap-486-PMG.United States Bankruptcy Court, M.D. Florida. February 14, 2007. West Page 119 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. […]