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ORDER Plaintiff, the United States of America, initiated this suit against Defendants Mark L. Timon and Debora M. Timon on September 14, 2020. See Dkt. No. 1. Plaintiffs had completed a Chapter 11 bankruptcy reorganization plan, and the Bankruptcy Court for the Northern District of New York entered an Order of Discharge on September 24, 2018. See id. at 9. Plaintiff seeks to (1) enforce tax liens that attached to certain property, or rights to property, of Defendants prior to their joint bankruptcy petition; and (2) reduce to judgment against Defendants the balance of remaining tax liabilities, to the extent that they are determined to be excepted from discharge under 11 U.S.C. §523(a)(1)(C). See id. at

 
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