FILED United States Court of Appeals Tenth Circuit

August 22, 2011 UNITED STATES COURT OF APPEALS Elisabeth A. Shumaker Clerk of Court TENTH CIRCUIT

In re: KENT EDWIN FICKEN; ROBERTA PAULINE FICKEN, No. 10-1276 Debtors. ___________________________ KENT EDWIN FICKEN; ROBERTA (BAP No. 09-042-CO) PAULINE FICKEN,

Plaintiffs - Appellees,

v.

INTERNAL REVENUE SERVICE,

Defendant - Appellant.

ORDER AND JUDGMENT *

Before HARTZ, ANDERSON, and TYMKOVICH, Circuit Judges.

The dispositive legal issue in this appeal has been resolved by this court’s

opinion in United States v. Dawes, No. 09-3129, 2011 WL 2450930 (10th Cir.

* After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is therefore ordered submitted without oral argument. This order and judgment is not binding precedent except under the doctrines of law of the case, res judicata, and collateral estoppel. It may be cited, however, for its persuasive value consistent with Fed. R. App. P. 32.1 and 10th Cir. R. 32.1. June 21, 2011). We REVERSE the judgment of the district court and REMAND

for further proceedings consistent with that opinion.

ENTERED FOR THE COURT

Harris L Hartz Circuit Judge

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