United States v. Martin (In re Martin), 542 B.R. 479 (B.A.P. 9th Cir. 2015); Justice v. United States (In re Justice), 2016 U.S. App. LEXIS 5816 (11th Cir. 2016); McCoy v. Miss. State Tax Comm’n (In re McCoy), 666 F.3d 924 (5th Cir. 2012); Mallo v. IRS (In re Mallo), 774 F.3d 1313 (10th Cir. 2014); Fahey v. Mass. Dep’t of Revenue (In re Fahey), 779 F.3d 1 (1st Cir. 2015).