creditors of the same class. Id. at 95-96. Based on these knowing violations of the Bankruptcy Code, the court concluded that the trustee was entitled to recover the overpayment plus costs of the adversary proceeding. Id. at 96. See also United States v. Clifford (In re Clifford), 255 B.R. 258 (D.Mass.2000)(upon sustaining chapter 13 debtor’s objection to IRS’s claim, court ordered creditor to disgorge funds it had received in excess of the allowed amount of its claim); In re Martin, 130 B.R. 951 (Bankr.N.D.Iowa 1991)(creditor ordered to disgorge to chapter 12 trustee and debtor life insurance proceeds paid to creditor outside plan as there was no provision in plan for payment and proceeds were property of the estate); Matter of Randolph, 2001 WL 1223139, *11—*13 (Bankr.N.D.Ind.2001) (<HOLDING>). In this regard, the court notes that § 502(j)
holding that chapter 13 debt or and trustee have concurrent standing to litigate prepetition causes of action holding that chapter 13 trustee loses all authority to act when the conversion becomes effective holding that a chapter 7 trustee was the only person with authority to bring  a cause of action after the appointment of a trustee recognizing authority of chapter 13 trustee to recover overpayment but not finding refund appropriate where error was attributable to trustee holding that funds held by chapter 13 trustee become property of the chapter 7 estate upon conversion not subject to exemption