Assistant City Manager added that the decision has to be made on that is whether or not we lose more money by going after [Debtor] versus staying where we are now.” The City continued collection efforts after the City Council Meeting by filing a proof of claim in the Third Bankruptcy Case and the present Chapter 13 Case. This is further supported by Mr. Feathe-ringill testimony that the City kept the debt on the City’s books and considered it an active and collectable loan. While the minutes to the City Council Meeting suggest that the City had “written off’ the debt, based on the testimony of Mr. Featheringill, the term “written off’ apparently reflects an internal accounting policy of the City and not a cancelation or discharge of Debtor’s obligations. See Zilka, 407 B.R. at 687 (<HOLDING>); Verdini v. First Nat. Bank of Pennsylvania,
recognizing that the declaratory judgment act is only procedural and does not create substantive rights internal quotation marks and citations omitted holding that a charged off loan is not the legal equivalent of forgiving a debt internal citations omitted holding that the governments position must have a reasonable basis in both law and fact citations omitted holding that issues not argued specifically and distinctly in a partys opening brief are waived internal quotation marks and citations omitted holding that the board cannot be liable for punitive damages citations omitted