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

314 F.3d 336 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. No. 01-55953. No. 01-55954. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 9, 2002. Filed August 8, 2002. Amended November 20, 2002. Thomas J. Clark and Andrea R. Tebbets, Tax Div, DOJ, Washington, DC, for appellant. Mark R. Campbell, Haberbush & Campbell, LLP, Long Beach, CA, for appellees. Appeals from the United States District Court for the Central District of California, Virginia A. Phillips, District Judge, Presiding, D.C. Nos. CV-00-00753-VAP, CV-00-00842-VAP. Before KLEINFELD and GRABER, Circuit Judges, and BOLTON, * District Judge. ORDER AND AMENDED OPINION ORDER The opinion filed August 8, 2002, 298 F.3d 1107 , is amended as follows: On slip opinion page 11556, just before the summary…