had not established that their student loans create an undue hardship, the Bankruptcy Court granted a partial discharge. Because we agree with the Bankruptcy Court that no undue hardship exists, we hold that the Bankruptcy Court lacked the power to grant a partial discharge. Section 105(a) of the Bankruptcy Code establishes the equitable powers of the bankruptcy court. This provision states: “The court may issue any order, process, or judgment that is necessary or appropriate to carry out the provisions of this title.” 11 U.S.C. § 105(a). Based on this provision, a number of bankruptcy courts have determined that they possess the power to grant a partial discharge of student loan debts even in the absence of an undue hardship. See, e.g., In re Brown, 18 B.R. 219, 224 (Bankr.D.Kan.1982) (<HOLDING>); In re Albert, 25 B.R. 98, 102 (Bankr.D.Ohio
holding that when trial court orders restitution at sentencing pursuant to statute the defendant is entitled to notice of the amount claimed and the opportunity to dispute the amount holding that a calculation of the amount of loss is a factual finding holding despite not finding undue hardship that it would be equitable to reduce the amount of nondischargeable liability by the amount of the accrued interest holding that absent a specific policy to reduce the amount of pay as opposed to reductions in accrued benefits the salary basis concept is not violated holding prejudgment interest is to be determined on the entire amount of compensatory damages and then reduced by the amount of interest which would have accrued at present value on the settlement amount determined before trial