IN RE MARTIN

FRANK ALLEY III, Bankruptcy Judge

THIS MATTER having come on for hearing on August 31, 2006 upon the motion of the plaintiff for summary judgment, and the plaintiff appearing through her attorney, David B. Mills, and the Oregon Department of Revenue appearing through Assistant Attorney General, Carolyn G. Wade, and the United States appearing through its attorney, James E. Weaver, by telephone and Cheryl R. Martin appearing by telephone and announcing that the debtors do not dispute the Motion for Summary Judgment, and for the reasons stated on the record,

IT IS HEREBY ORDERED that the Motion for Summary Judgment be and hereby is granted.