The 550 West Ina Road Trust appeals the Bankruptcy Appellate Panel’s (BAP) judgment affirming the bankruptcy court’s confirmation of Barry and Patricia Tucker’s Chapter 13 plan. The Trust primarily argues the plan should not have been confirmed because the Tuckers, shortly before filing for bankruptcy, concealed funds and prevented a deputy sheriff from seizing those funds in partial satisfaction of a judgment. We have jurisdiction under 28 U.S.C. § 158 (d), and we reverse and remand.

I

The Trust obtained a judgment for about $50,000 against the Tuckers and executed on the judgment when Mr. Miniat, an attorney for the Trust, believed the Tuckers had approximately $7,000 in cash. Mr. Tucker testified as follows on the circumstances surrounding the $7,000 and the inquiries by the executing deputy sheriff:

Mr. Tucker insists he did not intend to deceive the deputy sheriff, and he “meant to convey that [he] did not have $7,000 to hand over to her on the spot to settle the judgment.”

Within a few weeks, the Tuckers paid $6,500 on a loan that was fully secured by their residence and filed a Chapter 13 bankruptcy petition. The loan payment increased the Tuckers’ exempt equity interest in their residence by the amount of the payment, effectively placing the $6,500 beyond the reach of creditors.

The Tuckers proposed a plan that provided for payment of $791 to the Trust. The Trust objected to plan confirmation, raising the issue that the Tuckers had not acted in good faith. The parties filed declarations, which incorporated the above testimony, and a hearing occurred. The bankruptcy court confirmed the plan using a pre-print-ed form.

We independently review the bankruptcy court’s decision. In re Kimura, 969 F.2d 806 , 810 (9th Cir.1992). Findings of fact are reviewed for clear error and conclusions of law are reviewed de novo.

Id.

II

The Trust argues the plan was not proposed in “good faith.” 11 U.S.C. § 1325 (a)(3). The bankruptcy court must consider the totality of circumstances, including prepetition conduct, in deciding whether the debtor has “acted equitably.” In re Goeb, 675 F.2d 1386, 1390 (9th Cir. 1982).

Nothing said, written or signed by the bankruptcy court provides any basis for overruling the Trust’s good faith objection. The pre-printed confirmation order and associated minute entry order comprise the entire record of the court’s ruling. Those orders contain no factual findings and fail to address the Tuckers’ asserted bad faith refusal to comply with the deputy sheriff’s demand. Instead, the confirmation order merely quotes a portion of 11 U.S.C. § 1325 (a)(3) in stating “the plan has been proposed in good faith.” This quotation does not substitute for findings of fact in resolving this contested issue. See In re Cornelison, 901 F.2d 1073 , 1075 (11th Cir. 1990). The BAP should have remanded the case to the bankruptcy court for sufficient findings on whether the Tuckers acted in good faith. In re Hall, Bayoutree Assocs., Ltd., 939 F.2d 802 , 804-05 (9th Cir.1991).

III

The Trust contends the Tuckers did not commit all of their projected disposable income to the plan. 11 U.S.C. § 1325 (b). Although the Trust raised this issue, the bankruptcy court did not specifically address it. The BAP should have remanded the matter to the bankruptcy court for the necessary findings and a decision. Hall, Bayoutree Assocs., Ltd., 939 F.2d at 804-05.

IY

The Trust argues it would be paid more under Chapter 7 than under the plan. We decline to review this issue because it was not brought before the bankruptcy court. In re Careau Group, 923 F.2d 710 , 713 (9th Cir.1991).

REVERSED and REMANDED.