Cal. Civ.Code § 2924c(e). 9 .Debtors’ original chapter 13 plan proposed paying 0% to the unsecured creditors (not including Advanta and Household). The Debtors then amended their plan to provide 100% to the general unsecured creditors (not including Advanta and Household). After the Court’s ruling at the hearing on the issue presented herein, the Debtors amended their plan to provide 8% to the general unsecured creditors, including Advanta and Household. 10 . Kathleen P. March and Jennifer Hilde-brandt, Lien Stripping: When You Can and When You Can't — The Law Now and What the Future May Hold, 24 Cal. Bankr.J. 317 (1998). 11 . See supra, footnote 5. 12 . Id. 13 . Id. 14 . 11 U.S.C. §§ 524(a)(1), (2). See also, Cennamo v. United States (In re Cennamo), 147 B.R. 540 (Bankr.C.D.Cal.1992) (<HOLDING>); accord In re Isom, 901 F.2d 744 (9th
holding that the debtors belated filing was not a reasonable effort to satisfy the requirements of the tax law relying significantly on the debtors delinquency in failing to file his tax returns until after the irs assessment thus defeating the main purpose of the selfreporting requirement of our tax system holding that operates as a charge of debtors in personam tax liability not debtors in rem tax liability holding that discharged debtor is protected only from in personam liability not in rem liability on lien given as security for mortgage loan recognizing certificates of assessment as adequate evidence of tax liability holding that a binding settlement on a tax liability must follow the requirements of the tax code which include the execution of a closing agreement