Reynoso

This appeal arises from an adversary proceeding initiated by the United States Trustee (“Trustee”), during the bankruptcy proceeding of Debtor Jayson Reynoso, against Henry Ihejirika, d/b/a Frankfort Digital Services, Ltd. and Ziinet.com (collectively, “Frankfort”).

The United States Bankruptcy Court for the Northern District of California found that Frankfort, a seller of web-based software that prepares bankruptcy petitions, acted as a “bankruptcy petition preparer” within the meaning of 11 U.S.C. § 110 (2002) and violated the requirements thereof. The bankruptcy court concluded that Frankfort had committed fraudulent, unfair, or deceptive conduct, and had engaged in the unauthorized practice of law.

The Bankruptcy Court’s decision, including the relief granted, was affirmed by the Bankruptcy Appellate Panel (“BAP”) of the Ninth Circuit. Frankfort Digital Servs., Ltd. v. Neary (In re Reynoso), 315 B.R. 544 (9th Cir. BAP 2004) (amended op.). The case now comes before this court on appeal. We have jurisdiction pursuant to 28 U.S.C. § 158 (d), and we independently review the bankruptcy court’s decision — reviewing any conclusions of law de novo, while reviewing findings…