This case came before the court upon the Debtors’ Objection to the Proof of Claim (the “Objection”) filed by the United States Internal Revenue Service (the “IRS”). In the Objection, the Debtors assert that the secured claim of the IRS should be allowed in the amount of $21,224.00, which represents the value of the Debtors’ real property after deducting the balance due upon debts secured by liens having priority above the IRS tax lien. The Debtors argued that the remainder of the IRS claim should be treated as an unsecured claim. The IRS, on the other hand, asserted that the Debtors’ interest in an ERISA-qualified pension plan should be included in the bankruptcy estate for the limited purpose of securing the IRS claim. The Court held that the IRS claim is not secured within the meaning of 11 U.S.C. § 506(a) by the Debtors’ interest in the subject pension plan. Accordingly, the court sustained the Debtors’ Objection to the Proof of Claim filed by the IRS.