Sections 522(c) and 553(a): The Tide Is Turning

Copley v. United States of America, 2020 U.S. App. LEXIS 15155 (4th Cir. May 12, 2020); United States v. Jones (In re Jones), 230 B.R. 875, 878 (M.D. Ala. 1999); Alexander v. Comm'n, IRS (In re Alexander), 225 B.R. 145 (Bankr. W.D. Ky. 1998); In re Wilde, 85 B.R. 147, 149 (Bankr. D. N.M. 1988); In re Cole, 104 B.R. 736, 740 (Bankr. D. Md. 1989); In re Ward, 210 B.R. 531, 536 (Bankr. E.D. Va. 1997); In re Bourne, 262 B.R. 745 (Bankr. E.D. Tenn. 2001); United States v. Luongo, 255 B.R. 424, 426-27 (N.D. Tex. 2000); United States v. White, 365 B.R. 457, 463 (M.D. Pa. 2007); Hurt v. United States Dep't of Hous. & Urban Dev't (In re Hurt), 579 B.R. 765 (Bankr. W.D. Va. 2017); Wood v. United States HUD (In re Wood), No. 20-1161, 2021 U.S. App. LEXIS 10029 (4th Cir. April 7, 2021).