447 B.R. 435 IN RE: GENE R. SMITH and CHARLEEN J. SMITH, Chapter 12, Debtors GENE R. SMITH and CHARLEEN J. SMITH, Movants, v. UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE, PENNSYLVANIA DEPARTMENT OF REVENUE, and RONDA J. WINNECOUR, CHAPTER 12 TRUSTEE, Respondents. Case No. 06-10692-TPA, Related to Document No. 192.United States Bankruptcy Court, W.D. […]