Cal. Franchise Tax Bd. v. Berkovich (In re Berkovich) (Bankr. C.D. Cal. Jan. 23, 2020), 610 B.R. 893, 2020 Bankr. LEXIS 169, aff'd, (B.A.P. 9th Cir. Oct. 5, 2020), 2020 Bankr. LEXIS 2794; Sienega v. Cal. Franchise Tax Bd. (In re Sienega), 619 B.R. 405 (B.A.P. 9th Cir. 2020), aff’d, (B.A.P. 9th Cir. Oct. 5, 2020) 2020 Bankr. LEXIS 2810; Maryland v. Ciotti (In re Ciotti) , 638 F.3d 276 (4th Cir. 2011).