U.S. v. Klein (In re Chapman), 264 B.R. 565 (B.A.P. 9th Cir. 2001); Dep't of Revenue v. Kurth, 511 U.S. 782 (1994); Arenas v. U.S. Trustee (In re Arenas), 535 B.R. 845 (B.A.P. 10th Cir. 2015); In re Medpoint Mgmt., 528 B.R. 178 (Bankr. D. Ariz. 2015); U.S. v. Erpenbeck, 682 F.3d 472 (6th Cir. 2012).