In Re Abel Cosmo Galletti, AKA Al Galletti, and Sarah Galletti, Debtors. United States of America, on Behalf of Its Agency, the Internal Revenue Service v. Abel Cosmo Galletti Sarah Galletti, in Re Francesco Briguglio, AKA Frank Briguglio, and Angela Briguglio, AKA Angie Briguglio, Debtors. United States of America v. Francesco Briguglio, AKA Frank Briguglio Angela Briguglio, AKA Angie Briguglio

298 F.3d 1107 In re Abel Cosmo GALLETTI, aka Al Galletti, and Sarah Galletti, Debtors. United States of America, on behalf of its agency, the Internal Revenue Service, Appellant, v. Abel Cosmo Galletti; Sarah Galletti, Appellees. In re Francesco Briguglio, aka Frank Briguglio, and Angela Briguglio, aka Angie Briguglio, Debtors. United States of America, Appellant. v. Francesco Briguglio, aka Frank Briguglio; Angela Briguglio, aka Angie Briguglio, Appellees. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 9, 2002. Filed August 8, 2002. Thomas J. Clark and Andrea R. Tebbets, Attorneys, Tax Division, Department of Justice, Washington, DC, for the appellant. Mark R. Campbell, Haberbush & Campbell, LLP, Long Beach, CA, for the appellees. Appeals from the United States District Court for the Central District of California Virginia A. Phillips, District Judge, Presiding. D.C. No. CV-00-00842-VAP, D.C. No. CV-00-00753-AP. Before KLEINFELD and GRABER, Circuit Judges, and BOLTON, * District Judge. OPINION GRABER, Circuit Judge. 1 Debtors Abel Cosmo Galletti, Sarah Galletti, Francesco Briguglio, and Angela Briguglio filed Chapter 13 bankruptcy petitions. The…