In re Gallagher, Bankr. No. 8-23-70994-las, 2023 Bankr. LEXIS 2616 (E.D.N.Y. Oct. 25, 2023); In re Solomon, 2023 Bankr. LEXIS 2647 (Bankr. D. Ariz. Oct. 30, 2023); Young v. United States (In re Young), 535 U.S. 43, 122 S. Ct. 1036 (2002); Arellano v. McDonough, 1 F.4th 1059 (Fed. Cir. 2021); Sprout v. IRS (In re Sprout), 631 B.R. 312 (Bankr. S.D. Ohio 2021); United States v. Alicea, 58 F.4th 155, 159 (4th Cir. 2023); In re O’Connell, 246 B.R. 332, 334 (B.A.P. 8th Cir. 2000); United States v. Schottenstein, Zox & Dunn (In re Unitcast Inc.), 219 B.R.741, 751 (B.A.P. 6th Cir. 1998); Davis v. United States (In re Davis), 2018 Bankr. LEXIS 704, *12 (Bankr. S.D. Ohio 2018).